2. Generally speaking, it is cost-effective not to invoice, which will reduce your company's profit (rent *25%*( 1- income tax rate)).

3. From the perspective of tax risk, invoicing is better. It is not easy to enter an account without an invoice. Once the tax is checked, the rent cannot be deducted before tax and will be punished.

These are all taxes paid by the drawer (lessor), and you only need to pay stamp duty in these taxes.

No invoice, rental fee 20000, invoice 25000.

If the invoice is not issued, the pre-tax profit of the current year will be deducted by 20,000.

At the time of invoicing, the profit for that year was 25,000 yuan.

If the company's pre-tax profit this year is 100000, it can be obtained.

The net profit without invoice is (100000-20000) * (1-assuming the income tax rate is 25%)=60000.

The net profit when invoicing is (100000-25000) * (1-assuming the income tax rate is 25%)=56250.

The difference between them is (25,000-20,000) * (1-assuming the income tax rate is 25%) = 3,750 yuan.

Therefore, if you don't invoice, you can only increase your profit by 3750 yuan this year, but once you find the tax, you can't deduct it in full before tax, and you will lose 20000 * 25% income tax rate = 5000 yuan; You only lose 3750 yuan when you invoice, and there is no tax risk.