Teacher, can't the property maintenance fund be invoiced?

Hello, qualified receipts can be accounted for. State Taxation Administration of The People's Republic of China's announcement (State Taxation Administration of The People's Republic of China Announcement No.2019 No.28) on the issuance of "Management Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax" regulates the pre-tax deduction vouchers of enterprises, in which it is mentioned that the amount paid by enterprises to individuals engaged in small and sporadic businesses can be used as pre-tax deduction vouchers with receipts issued by individuals and internal vouchers of enterprises, which is generally around 500 yuan.