Does the gratuity system need to pay business tax?

The owner called and asked: Do property companies need to issue invoices to collect property fees under the remuneration system? Expert's answer: According to Article 12 of the Notice of the National Development and Reform Commission and the Ministry of Construction on Printing and Distributing the Measures for the Administration of Property Service Fees (NDRC Price [2003] 1864), if the property service fee charging system is implemented, the property service fee received in advance belongs to escrow and belongs to the owner. The property service expenditure in the property service funds collected by the property company under the salary system belongs to escrow nature and does not need to pay relevant taxes and fees. Therefore, the property company can issue a receipt to the owner when collecting property service funds, and no longer issue an invoice. However, when the property company receives remuneration from the property service funds, it shall issue an invoice to the owners' meeting, and the property company shall pay relevant taxes and fees, and shall not charge fees in the residential property service expenditure.