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Do you need to issue a formal invoice for the fire-fighting expenses paid by tenants?
Policy basis: Article 3 of the Measures for the Administration of Invoices in People's Republic of China (PRC) The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in the process of buying and selling commodities, providing or receiving services and engaging in other business activities. 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 (here refers to the individual as the seller, which has nothing to do with this article), the payer will issue an invoice to the payee. In other words, the invoice scope is "selling goods, providing services and engaging in other business activities". Finally, it is pointed out that for operators, whether customers are operators or not, they have the obligation to issue invoices. But for customers, if they are operators, asking for invoices is both a right and an obligation; For non-operators, obtaining invoices is only a right, not an obligation.
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