Can the rental fee and property management fee be written on one invoice?

Rent and property management fees cannot be invoiced. Lease fee and property management fee are different in nature and cannot be invoiced on the same invoice. The rental fee is the income from the rental of property, and the applicable tax rate is different from the property management fee. The property management fee is a service fee.

Property management belongs to the service industry, and the management fee of the main business property management should be invoiced; Invoices can be divided into ordinary tickets and value-added tickets, so it also depends on the business scope of the company and the types of tax tickets declared to the tax bureau.

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. .

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 and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.

Twenty-second 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;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;

(three) the use of invoices;

(4) Expanding the scope of use of invoices;

(5) Replace invoices with other vouchers.

The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.