Several tax payment points for issuing property fee invoices

The tax collection points for issuing property fee invoices are as follows:

1. When a property management company collects property fees, it shall issue a VAT invoice to the owner according to law.

2. The owner has the right to ask the property management company to issue a formal property invoice to safeguard his legitimate rights and interests.

3. If the property management company refuses to issue an invoice, the owner can report to the tax authorities with the receipt.

4. The invoice of the property fee can be an ordinary VAT invoice or a special VAT invoice, depending on the identity and needs of the owner.

Tax treatment of property fees:

1, tax rate: VAT rate usually applicable to property services;

2. Taxpayer identity: classification of property companies as VAT taxpayers:

3. Invoicing requirements: regulations that must be observed when invoicing property fees;

4. Tax incentives: tax incentives that may be applicable to property services;

5. Invoice Type: the invoice type that can be used to invoice property fees;

6. Deduction rules: the relevant rules of property fee invoices in VAT deduction.

To sum up, when collecting property fees, property companies must issue VAT invoices to owners according to law. Owners have the right to ask for formal invoices to safeguard their legitimate interests, and can complain to the tax authorities with receipts after being rejected. The type of invoice can be ordinary invoice or special VAT invoice, which depends on the identity and needs of the owner.

Legal basis:

Provisional Regulations of the People's Republic of China on Business Tax

Article 9

The time when the business tax obligation occurs is the day when the taxpayer receives the business income or obtains the voucher for claiming the business income.

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

Article 19

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices 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 purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.