Does the property management fee require the owner to invoice and pay taxes?

Property service charges are divided into two forms: contract gratuity system and contract system.

Among them, the property tax is included in the contract property fee, so the invoice tax should not be paid by the owner.

The property fee charged does not include tax, so the property company can collect taxes separately, but as an additional condition for issuing invoices. Taxes must be collected, otherwise the property company will be suspected of tax evasion. An invoice must also be issued. It is both the right of the payer and the obligation of the property management company to collect fees and issue invoices.

According to the regulations in the Measures for the Administration of Property Service Charges jointly issued by the National Development and Reform Commission and the Ministry of Construction:

Article 11

If the contract system of property service fee is implemented, the composition of property service fee includes property service cost, statutory taxes and fees and profits of property management enterprises.

The implementation of the property service fee reward system, the property service funds received in advance include property service expenditure and property management enterprise remuneration.

The State Council Decree No.587 "Invoice Management Measures" clearly stipulates:

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, the payer will issue an invoice to the payee.

According to this regulation, enterprises must issue invoices to payers when operating expenses occur. Therefore, it is an obligation for a property company to collect property fees and issue invoices. Moreover, if the property company adopts the standard of contract management of property fees, the property fees have already included the national taxes and fees, and the owners should not be charged taxes and fees separately.