What if the property fee is invoiced by an individual?

What if the property fee is invoiced by an individual?

If it is a company reimbursement, write the name of the company. If not, of course, write the name of the owner.

According to the provisions of the enterprise income tax law, the reasonable management expenses incurred by an enterprise in its production and business activities can be deducted before tax. According to the provisions of the Measures for the Administration of Invoices, the invoice of expenses obtained by an enterprise must have the same header as that of the payer, otherwise the authenticity of the expenses cannot be proved. However, if your company rents a public house with personal property rights, if it is used for production and business activities, the lease contract signed clearly States that the water and electricity fee will be paid by the lessee and can prove it.

What are the requirements for issuing invoices?

1. According to the Decision of the State Council on Modification (Order No.587 of People's Republic of China (PRC) * * * and the State Council): Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC), when units and individuals sell goods, provide services and engage in other business activities, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. ”。

Article 22 stipulates: "Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

"(3) Introducing others to issue invoices that are inconsistent with the actual business situation."

Article 23 stipulates: "Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit the materials for issuing invoices to the competent tax authorities on schedule. If non-tax-controlled electronic equipment is used to issue invoices, it shall report the software program instructions used by non-tax-controlled electronic equipment to the competent tax authorities for the record, and save and submit the invoice data in accordance with regulations. " .

Article 25 stipulates: "Except for special circumstances stipulated by the competent tax authorities in the State Council, invoices shall only be issued by purchasing units and individuals within the province, autonomous region and municipality directly under the Central Government. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may prescribe methods for issuing invoices across cities and counties. " .

2. According to Article 24 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.37 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), "Under special circumstances, the term" the payer issues invoices to the payee "as mentioned in Article 19 of the Measures refers to the following circumstances:

(1) When the purchasing unit and withholding agent pay personal money;

"(2) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China believes that it is necessary for the payer to issue an invoice to the payee."

Article 25 stipulates: "Whether the retail of small commodities or the provision of sporadic services to consumers are exempted from issuing invoices one by one shall be determined by the provincial tax authorities."

Article 26 stipulates: "Units and individuals who fill out invoices must issue invoices when business occurs to confirm business income. Invoicing is not allowed without business operation. "

Article 27 stipulates: "After the invoice is issued, if it is necessary to issue a red-ink invoice for sales return, the original invoice must be recovered and marked" invalid "or a valid certificate from the other party must be obtained. After the invoice is issued, if there is a sales discount, the original invoice must be recovered and marked "invalid" and a new sales invoice must be issued or a valid certificate from the other party must be obtained. "

Article 28 stipulates: "When issuing invoices, units and individuals must fill in the invoices in numerical order, with complete items, true contents and clear handwriting, all printed at one time, and the contents are exactly the same, and stamp the invoice seal on the invoice joint and deduction joint."

Article 29 stipulates: "Invoices shall be issued in Chinese. Ethnic autonomous areas can also use a national language commonly used in the local area. "