Don't property companies issue special VAT invoices?

Legal analysis: Property companies can deduct VAT invoices. However, vouchers are needed, and the tax deduction vouchers stipulated in the tax law include: special invoices for value-added tax, customs payment vouchers, purchase invoices or sales invoices for duty-free agricultural products, and unified invoices for cargo transportation. Moreover, the special VAT invoices issued by the anti-counterfeiting tax control system for which general taxpayers apply for deduction and other invoices that need to be certified and deducted must be identified within 180 days from the date of issuance of the special invoices, otherwise the input tax will not be deducted.

Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.