Job Recruitment Website - Property management company - Property fees can be invoiced for value-added tax.

Property fees can be invoiced for value-added tax.

Legal subjectivity:

1. The catering industry can issue special VAT invoices. 2. The special VAT invoice can't be used to issue meals, because meals can't be deducted. The value-added tax rate of small-scale taxpayers in catering industry is 3%, and the value-added tax rate of general taxpayers in catering industry is 6%.

Legal objectivity:

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 21 When making taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice. Under any of the following circumstances, a special VAT invoice may not be issued: (1) The buyer of taxable sales is an individual consumer; (2) The tax exemption clause applies to taxable sales.