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Can the property management company invoice the rental fee?
Where a property company provides venue leasing services, its property company may issue invoices on the content of venue leasing, and the venue leasing of the property company shall issue invoices according to the real estate business leasing. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax provides real estate leasing services, with the value-added tax rate of 9% for general taxpayers and 5% for small-scale taxpayers.
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