Not issuing property invoices violates the relevant tax administration laws of China. If the property management company refuses to issue an invoice after receiving the money. After you pay the fee, you can ask the property to issue a receipt and issue a VAT invoice within the specified time. If the property refuses to issue an invoice, you can provide a receipt to the tax authorities in the next month to report tax evasion by the property company.

Property fees are taxed as follows:

1, and the business tax rate is 5%;

2. The urban construction tax rate is 7% (urban area) and 5% (county town) 1% (other);

3. The additional tax rate for education expenses is 3%;

4. Withholding and paying personal income tax (the tax rate table is applicable to income excluding tax from wages and salaries).

To sum up, when the parties pay the property fees to the property company, it is illegal for the property company to refuse to issue invoices, and there may be intentional tax evasion. Not issuing invoices is a violation of China's relevant tax collection and management laws. If the property management company refuses to issue an invoice after receiving the money. After you pay the fee, you can ask the property to issue a receipt and issue a VAT invoice within the specified time.

Legal basis:

Article 20 1 of the Criminal Code of People's Republic of China (PRC).

In the crime of tax evasion, taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.

If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.

Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.