Should the property fee be invoiced and the tax paid by the owner?

Legal analysis: owners do not need to provide property fee invoices when paying property fees. As the payee of property fees, the owner needs to provide invoices, and the taxes and fees shall be borne by the property company.

Legal basis: Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.