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What does it mean to issue tax stamps separately according to the owners' names?

If there are multiple taxpayers who need to issue tax receipts according to the owner's name. Property management companies can issue invoices for property management fees in the name of the owner or the lessee, depending on the actual users of the house. A tax voucher is a legal document for taxpayers to fulfill their tax obligations according to law, and a tax payment voucher is a special document for tax authorities to collect taxes from taxpayers according to the tax law.