Who will bear the tax on the property fee invoice?

The taxes and fees on the property fee invoice shall be borne by the property company.

According to the law, it is a legal obligation for units and individuals that provide services and engage in other business activities to collect money from foreign investors, and the payee should issue invoices to the payer.

Property fees include the following expenses:

1, salary of management service personnel, social insurance and welfare expenses drawn according to regulations, etc. ;

2, the daily operation and maintenance costs of * * * parts of the property and * * * facilities and equipment;

3. Cleaning and sanitation costs;

4, greening maintenance costs;

5. Order maintenance fee;

6. Office expenses;

7. Depreciation of fixed assets of property management enterprises;

8. Part of the property, facilities, equipment and public liability insurance fees;

9. Other expenses agreed by the owner.

To sum up, the charging standards of different services provided by property management companies for owners or users are different. Part of the service charges are determined by the property management company through consultation with the owners or users. However, some services should be charged according to the regulations of relevant government departments. Specifically, some projects are one-time charges; Some items are collected regularly, and some items are collected in a flexible way. The specific situation depends on how the signed property management contract is stipulated.

Legal basis:

"People's Republic of China (PRC) invoice management measures" nineteenth.

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20

All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.

Article 21

Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.