Should the property company invoice the property owner or the lessee? Are there any relevant provisions in the tax law?

According to the contract, the property fee shall be borne by the lessee, so the property management company shall invoice the person who charges, that is, the person who pays the property fee (the lessee). In addition, if the contract indicates that the rent includes the property fee, then it is necessary to invoice the property owner, and the property fee will be paid by the property owner.

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

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice 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-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.

Extended data

If the property fee is to be reimbursed, the company requires to provide ordinary or special VAT invoices payable by the company. There was no problem before the reform of the camp, but this year the property management company said: The owner is myself (ordinary residence) and I can only issue VAT invoices myself.

Usually, the company will encourage employees to buy houses nearby for the convenience of work or business development of the company, so the house you buy belongs to the business development of the company, and of course the company should reimburse the property fees. You can ask the property management company to open a property invoice on the company's head. And can refuse to issue any written materials. Otherwise, you can report it immediately.

The Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Some Policy Issues of Business Tax stipulates that the turnover of units engaged in property management is the balance of all income related to property management minus the water, electricity and gas prices paid by the owner and the water, electricity and gas prices paid by the lessee and the house rent.

Baidu Encyclopedia-People's Republic of China (PRC) Invoice Management Measures