What invoice does Beijing Property Management Company issue for collecting water and electricity charges?

First of all, it is necessary to confirm whether the property company is operating independently or collecting. There are two situations:

1. If the property management company signs an entrustment contract with the water and electricity supplier, the property management company is only responsible for collecting and remitting the water and electricity at a fair price, and then the supplier issues an ordinary invoice to the property management company.

2. If the property management company does not sign the entrusted collection contract with the supplier, which belongs to independent operation, it needs to directly issue the service industry invoice to the owner as follows:

According to the relevant provisions of "Measures for the Administration of Invoices in People's Republic of China (PRC)" and "Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Policy Issues of Business Tax" (Caishui [2003] 16), combined with the actual needs of property management enterprises, the Provincial Local Taxation Bureau and the Provincial State Taxation Bureau decided to study:

1. When a property management enterprise collects and pays the fees paid by the owners for water, electricity, heating, gas, cable TV, Internet, etc., it shall use a tax-controlled cash register or a computer to draw up an ordinary invoice for Beijing's service industry, entertainment industry, culture and sports industry (flat push type, roll type) supervised by the provincial local taxation bureau. When drawing up the invoice, it shall specify the name and amount of the money collected.

Two, property management companies to the owners to issue invoices for collection fees, water, electricity, heating, gas, cable television, Internet operations and other departments shall not issue invoices to the owners.

Three, by the owner to pay the fees directly to the above departments, should obtain the invoice issued by the above departments.