Is it tax evasion for a property company to collect property fees without issuing invoices?

Legal analysis: no, if the owner needs an invoice, it will be issued by the company; If the owner doesn't need an invoice, the company will issue a receipt, and the owner can exchange the receipt for an invoice in the current month or later, and declare and pay taxes according to the invoiced income. There is no tax evasion. The company should be punished for not issuing invoices according to the regulations.

Legal basis: Article 21 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection is the competent authority of invoices, which is responsible for the management and supervision of printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.