Provisions on the issuance of property fee invoices

Hotels can issue VAT invoices. Property fees can also be deducted from their own taxes with VAT invoices. Property companies should issue VAT invoices when collecting property management fees from owners. In real life, when property companies collect property management fees from owners of residential quarters, most of them do not issue value-added invoices, but make their own receipts, especially in residential quarters. The main reason is that the owner's property fee does not need to be reimbursed. However, if the owner asks for the VAT invoice, the property company must provide it, because it is their legal obligation. I suggest you get into the habit of asking for invoices, which is not only your right, but also the obligation of the property management company. At the same time, asking for invoices can also avoid the phenomenon that property company charges are not accounted for to a certain extent. As for whether to provide special VAT invoices or ordinary invoices, it depends on the specific situation. For general VAT taxpayers, special VAT invoices are generally needed, while for other units and individuals, only ordinary VAT invoices are needed. Some property management companies may not issue invoices in time according to the regulations for various purposes and reasons. The owners can solve this problem in the following two ways: 1, and negotiate with the property management companies in a friendly way to urge them to issue invoices in time; 2. If the property management company still refuses to issue invoices for various reasons, the owner can call the tax service hotline 12366 to make a complaint, and the competent tax authorities will intervene.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, purchase, storage 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.

Article 22 Special invoices for value-added tax shall be printed by enterprises designated by the competent tax authorities of the State Council, and other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.

No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.

Derivative problem:

What qualifications do you need for property bidding? Generally speaking, it is necessary to have the national first-class qualification of property management service enterprises and the property cleaning and storage qualification, and the national first-class qualification of property management service enterprises and the property cleaning and storage qualification of property management companies participating in bidding activities are necessary qualifications. However, we also need to pay attention to whether the bidding documents provided by Party A have any requirements for qualification certificates in the materials that Party B needs to provide. If yes, you need to apply for the qualification certificate according to the requirements of Party A, and it is ok to have no national first-class qualification of property management service enterprises and property cleaning and storage qualification, so as to get extra points. The national qualification of property management service enterprises and the qualification of property cleaning custody can be found in Yuhuan Clean Home Economics Industrial Base. Qualification of the bidder: registered in People's Republic of China (PRC) and China, with independent legal person qualification (copy of business license passed the annual inspection), with the qualification, ability and reputation to undertake this project; with the qualification of property management level 3 or above, the original qualification certificate must be provided.