Is the property fee an ordinary ticket or a special ticket?

Is the property fee an ordinary ticket or a special ticket?

Whether the property fee is an ordinary ticket or a special ticket, according to the requirements of the Administrative Measures, the payee or individual should take the initiative to issue the corresponding amount according to the actual receipt when buying and selling goods, providing or accepting business services and engaging in other business activities.

1, property management belongs to the service industry, and the management fee for the main business property management should be opened.

2. There are 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.

Legal basis:

Article 20 of the Administrative Measures stipulates that:

"Units and individuals that sell goods, provide services and engage in other business activities collect money from outside, and the payee shall issue a certificate to the payer".

Paragraph 2 of Article 21 of the Tax Collection and Management Law stipulates:

Units and individuals shall issue, use and acquire commodities, provide or accept business services and engage in other business activities in accordance with regulations.

According to the third paragraph of Article 36 of the Administrative Measures:

If it is not issued in accordance with the regulations, the tax authorities shall order it to make corrections within a time limit, confiscate its illegal income and may impose a fine of not more than 10,000 yuan.

"Taxes such as residential and residential property fees are a loophole. We have carried out in-depth tax clearance activities this year. "

Relevant laws and regulations:

When an enterprise charges for business, it must issue it to the payer. Therefore, it is an obligation for a property company to collect and issue property fees. Moreover, if the property company adopts the standard of contract management of property fees, the property fees have already included the national taxes and fees, and the owners should not be charged taxes and fees separately.

The above is related to the property fee, I hope it will help everyone!