It is a safeguard of consumers' legitimate rights and interests to ask for invoices from operators after consumption. Therefore, it is legal and reasonable for owners to ask for invoices from property companies when they pay property fees. If citizens fail to ask for invoices from property companies, they can report to the tax violation reporting center of the local tax bureau with the receipt.
The owner can make an agreement with the property management company and tell the property management company or management office to give an invoice every time they pay the property fee in the future. It will give them a lot of convenience to talk to the property management company in advance. If the property management company refuses to issue an invoice to the owner, the owner can report it to the tax authorities. The tax authorities will order the property company to correct its illegal behavior, issue invoices for the owners, and may impose a fine of less than 1 10,000 yuan on the property company.
Summary:
Property companies should issue VAT invoices when they collect property management fees from owners.
In real life, when property companies collect property management fees from owners of residential quarters, most of them do not issue value-added invoices, but self-made receipts, especially in residential quarters. The main reason is that the owner's property fee does not need to be reimbursed. However, if the owner asks for the VAT invoice, the property company must provide it, because it is their legal obligation.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection Article 21 The tax authorities are the competent authorities of invoices and are responsible for the management and supervision of printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.
Measures for the administration of invoices
Article 19 Units and individuals that sell commodities, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue an invoice to the payer, and the payer shall issue an invoice to the payee under special circumstances.
Twentieth all units and individuals engaged in production and business activities in the purchase of goods, services and other business activities to pay, should obtain invoices from the payee. When obtaining an invoice, it is not allowed to change the name and amount.
Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.