How should the real estate company of Honeycomb Box use the residential invoice?

If the house lease contract signed by the owner of a residential community and a unit stipulates that the property fee for the rented house shall be paid directly by the unit to the property management company, the property management company may issue an invoice for the property fee payable by the unit upon receipt of the property fee paid by the unit. When buying and selling commodities, providing or accepting business services and engaging in other business activities, the payee or individual shall take the initiative to issue corresponding invoices according to the actual amount paid.

According to Article 19 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Management Measures for Pre-tax Deduction Certificates of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.2018 No.28), if the lessor issues invoices for expenses such as water, electricity, gas, air conditioning, heating, communication lines, cable TV, Internet, etc. as taxable items, the expenses incurred by the enterprise in renting (including the enterprise as a single lessee) office space and production site will be borne by the invoice. If the lessor adopts apportionment, the enterprise shall take other external vouchers issued by the lessor as pre-tax deduction vouchers.

Therefore, if the property company collects and pays the utilities, the water group and the power supply company should issue invoices to the payer. If the lessor adopts the allocation method, the allocation shall be based on the copy of the invoice and the allocation form of the water group and power supply company and the allocation method indicated in the contract. If it is not collected and remitted, it belongs to reselling utilities, and the property company should issue invoices for reselling utilities as pre-tax deduction vouchers.