Is the property fee invoice VAT or ordinary ticket?

The property fee invoice is a VAT invoice.

Special VAT invoices are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are only used by general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal voucher for the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

Function:

1. Special VAT invoice is a commercial voucher. Because the tax is deducted based on the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which plays the role of legal proof of the seller's tax obligation and the buyer's input tax.

2. All links of a commodity from initial production to final consumption can be connected by special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden

Standard:

1, easy to read;

2, shall not be altered;

3. The project is completed;

4, the ticket, the goods are consistent, and the par value is consistent with the actual amount charged;

5. Whether the content of each item is correct;

6. All copies shall be filled in at one time, and the contents and amounts of the upper and lower copies shall be consistent;

7. Invoice and deduction shall be affixed with special invoice seal;

8. Issue special invoices within the prescribed time limit;

9. No forged invoices shall be issued;

10. Special invoices shall not be disassembled for use;

1 1. Special invoices that are inconsistent with the model formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) shall not be issued.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.