Property company maintenance fee billing tax item

The maintenance fee billing tax item of the property company is the "service and maintenance fee" tax item in the special VAT invoice. According to the provisions of the Value-added Tax Law of People's Republic of China (PRC), the maintenance services provided by property management companies are taxable items of value-added tax, and special invoices for value-added tax shall be issued in accordance with the provisions. In the special VAT invoice, the tax item of maintenance expenses of the property management company is "service and maintenance expenses", and the tax rate is 13%.