How to deduct the property fee from the special VAT invoice?

Under normal circumstances, the input tax amount of goods, processing, repair and replacement services, intangible assets and real estate used by taxpayers for taxable items with simple tax calculation method, items exempted from value-added tax, collective welfare or personal consumption shall not be deducted from the output tax amount. The fixed assets, intangible assets and real estate involved only refer to items specially used for simple taxation, exemption from value-added tax (hereinafter referred to as tax exemption), collective welfare or personal consumption. For the items that are allowed to be deducted at the same time and the above-mentioned items that are not allowed to be deducted, the input tax is allowed to be fully deducted.

Fixed assets, intangible assets and real estate projects have the above dual-use situation, and it is difficult to accurately distinguish the proportion. Take the deduction of input tax on fixed assets as an example: taxpayers buy a power generation equipment, which can be used for both VAT taxable items and VAT tax-free items. The proportion is not fixed and it is difficult to distinguish accurately. It is not feasible to deal with the input tax of other projects according to the general principles.

Service payment is the basic obligation of every citizen and enterprise, and tax is the main source of fiscal revenue in China. The amount of tax payment is not only related to individuals, but also affects the normal operation of the country. According to the policy of changing business tax to value-added tax from May 1 year, the following two situations should be paid attention to when issuing special invoices for value-added tax for property management fees:

Can not be leased to other individuals to issue special invoices for value-added tax;

Special invoices for value-added tax can be issued for matters related to the company's operation.