Can the property management company issue labor service invoices?

Can the property management company issue labor service invoices?

Property companies are not allowed to issue labor invoices. Labor invoice refers to the taxable items issued by the service industry in a unified way, indicating the provision of labor services. When an individual issues labor service invoices to the tax authorities, it means that the individual voluntarily pays taxes to the tax authorities, and the tax authorities issue invoices. With the invoice, he can receive remuneration from the payer. The unit issuing labor service invoices to the tax authorities also helps individuals pay labor service invoices, and taxpayers or individuals pay labor services and get paid.

In essence, editing services paid to individuals are invoiced by the tax authorities because there is no invoice. In fact, it is regarded as an independent entity that can provide services for the business. Because this independent entity is neither a company nor a self-employed, it needs to be invoiced. At this time, the local tax authorities may collect their personal income tax together.

According to the relevant regulations, personal income tax should be paid for the labor remuneration and income obtained by individuals. The tax payable is equal to the income from labor remuneration minus the deduction multiplied by the tax rate, and the personal income tax should be paid for the labor remuneration items.

Property company billing tax items

1. Items that property management companies can open when issuing invoices, such as property management fees, collection fees, other fees, parking service fees, etc.

2. The content of the invoice is determined by the actual corresponding economic business. Please invoice according to your company's actual business and income.

Can the property management company issue labor service invoices? The answer is no, labor service invoice refers to the business certificate that the service industry uniformly indicates "providing labor services" in the taxable item column of the invoice. Labor invoices should be issued to the tax bureau on time every month, not together for several months, which may lead to overpayment of personal income tax due to different applicable tax rates.