How to invoice the advertising fees collected by the owners' committee?

< < strong > > temporary tax registration is required for industry committee to issue invoices. According to the provisions of Article 11 of the Measures for the Administration of Tax Registration in State Taxation Administration of The People's Republic of China, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations when handling tax registration:

(1) Business license or other approved practice certificates;

(2) Relevant contracts, articles of association and agreements;

(3) Certificate of uniform code of organization;

(four) the identity card, passport or other legal documents of the legal representative or person in charge or the owner.

If there is no industrial and commercial business license, the industry Committee shall apply other approved practice certificates, that is, the unified social credit code certificate of the owners' congress. According to the Notice of the General Office of the National Development and Reform Commission on Handling Related Business with Uniform Social Credit Code (No.277, Development and Reform Office [2018]), this certificate should be issued by the Ministry of Housing and Urban-Rural Development. Without the certificate of uniform tax-related credit code of the owners' meeting, our department has no right to handle temporary tax registration, pending invoicing and other business for the industry committee. It is suggested to consult the housing construction department, which will study and implement it according to the requirements of the documents, so as to facilitate the unincorporated organization to handle related business.

< strong > at present, there are two kinds of invoices:

1. is a unified invoice for the service industry. As long as customers have no special requirements for such invoices, the tax point is also 4 points lower.

2. Special invoice for advertising industry, which is the most formal industry invoice.

Advertising has no VAT invoice, and the advertising industry also belongs to the service industry, which is also a key industry of the country.

The so-called advertising fee refers to the expenses paid by enterprises to promote or give gifts through various media to stimulate consumers' desire to buy their products or services in order to achieve the purpose of promotion.

The owners' committee signs contracts with advertisers and collects parking fees in residential areas, which belong to the taxable scope of VAT taxpayers. VAT invoices should be issued according to relevant regulations. If the monthly sales amount is less than 30,000 yuan (inclusive), you can enjoy the VAT exemption policy; If it is a temporary situation, you can issue an ordinary VAT invoice through your own tax service office or the nearest post office. The part belonging to the property company is responsible for the declaration, tax payment and invoicing of VAT.