How to invoice the property company for collecting water charges?

The property company issues a special VAT invoice in full. General taxpayers who provide property services can issue special VAT invoices in full when transferring tap water fees (excluding sewage treatment fees and water resources fees), and do not need to select the function of "differential taxation" when issuing them.

Legal objectivity:

Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. Measures for the Administration of Invoices in People's Republic of China (PRC) Article 20 Units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing commodities, receiving services and engaging in other business activities. When obtaining the invoice, you are not allowed to change the name and amount.