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Is the heating invoice a national tax or a local tax?
1. heating is subject to value-added tax and is under the jurisdiction of the IRS.

2. According to the Measures for the Administration of Invoices in People's Republic of China (PRC), units and individuals that sell goods, provide services and engage in other business activities collect money from outside, and the payee shall issue invoices to the payer. It is wrong for a property company to issue a receipt. They are likely to evade taxes.

3. Units and individuals that need to use invoices temporarily may directly apply to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent.