What is the invoice tax rate for property fees?

Property service industry belongs to taxable service industry, and its VAT rate is 13%.

Therefore, property companies need to pay VAT at the rate of 13% when issuing invoices for property fees to owners. Property companies also need to keep relevant bills and account books according to the requirements of the national tax department for inspection and audit by the tax department. At the same time, after receiving the property fee invoice, the owner should also carefully check the contents and amount of the invoice to ensure its authenticity and legitimacy.

The process of property fee invoice is generally as follows:

1. Property fee payment: when the owner pays the property fee, he needs to ask the property company for an invoice. Under normal circumstances, property companies will provide different types of invoices such as ordinary VAT invoices or special VAT invoices.

2. Provide relevant information: The owner needs to provide the property management company with relevant billing information, including company name, taxpayer identification number, address and telephone number. This information will be used for invoicing and tax returns.

3. Invoicing: The property management company issues corresponding invoices according to the invoicing information provided by the owner. Under normal circumstances, the property management company will complete the billing work within one week.

4. Receiving invoices: The owner can receive the issued invoices from the property management company at the appointed time and place. If the invoice needs to be mailed, the property management company will also send the invoice to the owner in the agreed way.

To sum up, after receiving the property fee invoice, the owner should carefully check the contents and amount of the invoice to ensure its authenticity and legitimacy. If you have any questions or problems, you can report them to the property company in time and deal with them. At the same time, car owners should also keep their own invoices and other related bills for future inquiry and use.

Legal basis:

Provisional Regulations on Urban Maintenance and Construction Tax Article 2

All units and individuals who pay consumption tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax, and shall pay urban maintenance and construction tax in accordance with the provisions of these regulations.