What service does property fee invoicing belong to?

1, property management belongs to the service industry, and the management fee of property management, which is the main business, should be invoiced for services;

2. Invoices can be divided into ordinary tickets and value-added tickets, so it also depends on the business scope of the company and the types of tax tickets declared to the tax bureau.

Under normal circumstances, the input tax amount of goods, processing, repair and replacement services, intangible assets and real estate used by taxpayers for taxable items with simple tax calculation method, items exempted from value-added tax, collective welfare or personal consumption shall not be deducted from the output tax amount. The fixed assets, intangible assets and real estate involved only refer to items specially used for simple taxation, exemption from value-added tax (hereinafter referred to as tax exemption), collective welfare or personal consumption. For the items that are allowed to be deducted at the same time and the above-mentioned items that are not allowed to be deducted, the input tax is allowed to be fully deducted. Fixed assets, intangible assets and real estate projects have the above dual-use situation, and it is difficult to accurately distinguish the proportion. Take the deduction of input tax on fixed assets as an example: taxpayers buy a power generation equipment, which can be used for both VAT taxable items and VAT tax-free items. The proportion is not fixed and it is difficult to distinguish accurately. It is not feasible to deal with the input tax of other projects according to the general principles.

Legal basis:

Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)

Article 6 The quasi-confirmation of invoices shall be supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and issued by the Provincial Taxation Bureau.

The tax authorities shall supervise and manage the enterprises that print invoices, and if they do not meet the requirements, they shall be disqualified from printing invoices.

Article 7 The unified national anti-counterfeiting measures for invoices shall be determined by State Taxation Administration of The People's Republic of China, and the provincial tax bureaus may add anti-counterfeiting measures for invoices in their own areas as needed, and file them with State Taxation Administration of The People's Republic of China.

Special anti-counterfeiting products for invoices shall be stored in special warehouses according to regulations and shall not be lost. Defective products and waste products should be destroyed under the supervision of the tax authorities.

Derivative problem:

What are the requirements for property autonomy management?

Property autonomy management needs to meet the following conditions:

1, equipment and facilities management and maintenance;

2. Maintenance and repair of houses;

3. Supervision and management of house decoration;

4. Maintain the planning of the property management area from being damaged;

5. Safety and fire fighting;

6. Clean management;

7. environmental protection.