Can a property management company issue a VAT professional invoice for its management fee and open a water and electricity bill?

The company is a small-scale taxpayer, and the property management fee invoice cannot include utilities.

Special invoices for value-added tax are basically in triplicate, and the purposes indicated in each copy are as follows:

1, the first copy is the bookkeeping copy, which is the main voucher for the seller to calculate the sales volume and output tax, that is, the seller's bookkeeping voucher;

2. The second copy is the tax deduction copy, which is the voucher for the buyer to calculate the input tax. After the buyer obtains this copy, it shall be numbered according to the provisions of the tax authorities, bound into a book and submitted to the tax authorities for future reference;

3. The third copy is the invoice copy. As the original voucher for payment or collection, the payee belongs to the commercial voucher, that is, the buyer's accounting voucher.

Generally, there are two basic forms of VAT invoices: bookkeeping form and invoice form, which are less than the deduction form of special VAT invoices.

Taxpayers who commit any of the following acts shall not issue special VAT invoices: selling goods or taxable services to consumers, selling duty-free goods or taxable services, selling goods declared for export by small-scale taxpayers, selling taxable services overseas, using goods for non-taxable items, using goods for collective welfare and personal welfare, giving goods to others for free, providing non-taxable services, transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.

The significance of the invoice has the following points:

1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3 invoices are an important basis for tax authorities to control tax sources and collect taxes;

4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

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.