Can the property be invoiced for utilities?

The property can issue invoices for collecting water and electricity fees. As long as you pay the money, you need the property to provide an invoice.

receipt

Introduction: Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. Invoices are also often called payment orders. In Chinese mainland, payment slips and receipts are sometimes collectively referred to as invoices. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplication or skipping of invoice numbers.

Usage type:

Invoices are divided into: ordinary invoices, special VAT invoices and professional invoices.

1. Ordinary invoice. It is mainly used by business tax taxpayers and small-scale VAT taxpayers. General VAT taxpayers can also issue ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc. Ordinary invoices are basically in triplicate: the first copy is a stub copy, and the drawer keeps it for future reference; The second copy is the invoice copy, and the payee is the original voucher for payment or collection; The third link is bookkeeping, and the drawer is the original voucher for bookkeeping.

2. Special VAT invoice is the product of China's new tax system. It is an invoice set by the national tax authorities according to the needs of value-added tax collection and management, and is specially used for taxpayers to sell or provide value-added tax taxable items. Special invoice not only has the connotation of ordinary invoice, but also has a more special role than ordinary invoice. It is not only a financial income and expenditure voucher to record the sales amount of goods and the value-added tax amount, but also a legal voucher to record the tax obligation of the seller and the input tax amount of the buyer. It is also a legal certificate for the buyer to deduct tax, and plays a key role in the calculation of value-added tax.

The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices.

Main functions:

Invoice is the original voucher for recording business activities; Invoice is an important means to strengthen financial accounting management and protect national property security; Invoice is an important basis for tax inspection; Invoice is an important tool to maintain social order. With the development of market economy and the continuous expansion of commodity circulation, invoices play an increasingly important role in the whole social and economic activities, especially in tax collection and financial management. Its role mainly includes the following aspects:

1. Invoice is the original voucher for recording business activities. Because the economic items indicated on the invoice are relatively complete, there are both the seal of the filling unit and the signature of the agent, as well as the producer, the track number and the invoice code. , with legal proof. It provides an important basis for the industrial and commercial departments to examine economic contracts, handle contract disputes, the court ruled on civil litigation, consumers asked sellers to replace, return and repair goods, public security organs issued vehicle and vessel licenses, and insurance companies settled claims. Therefore, it is a guarantee for consumers to form the habit of taking the initiative to obtain invoices.

2. Invoice is an important means to strengthen financial accounting management and protect national property security. Invoice is the original voucher of accounting, and correctly filling in invoice is the basis of correct accounting. Only by filling in legal and true invoices can accounting data be true, accounting quality be reliably guaranteed and accounting information be accurate and complete.

3. Invoice is an important basis for tax inspection. Once the invoice is issued, the name, quantity and amount of the taxable object are stated on the face, which provides an original and reliable basis for the tax base; The invoice also provides the necessary information for calculating taxable income and taxable property. Without invoices, it is impossible to accurately calculate the tax payable, so tax inspection often begins with invoice inspection.

4. Invoice is an important tool to maintain social order. Invoice has the function of proof and has the nature of contract under certain conditions. Years of practice have proved that all kinds of invoice violations are not only related to tax evasion and tax fraud, but also to many aspects of social order, such as speculation, corruption and bribery, smuggling and bootlegging. Once the defense line of invoice is loosened, it will open the door for illegal crimes in the economic field. Therefore, the management of invoices is not only the responsibility of the tax authorities themselves, but also the work of the whole society.