1. Preparation: Prepare the rental housing contract, prepare the billing materials, mainly including the invoice (text and details), the certificate of the drawer, such as business license, housing lease agreement and other materials;

2. Fill in the invoice: according to the invoice information, fill in the contents and information (such as business license number, tax number, etc.) of the invoice filled by the drawer to verify whether the amount on the invoice is consistent with the amount agreed in the lease agreement;

3. Invoice filing: According to the Invoice Law, when the amount agreed in the lease agreement exceeds 1 0,000 yuan, invoice filing is required;

4. Personal rental housing tax: if it exceeds 1 000 yuan, it needs to be paid according to the statutory tax rate, such as 3% of housing rental tax;

5. Signature confirmation: Both parties need to sign the invoice to verify the authenticity of the invoice;

6. Keep the invoice: Both the drawer and the lessee must keep the contents of the invoice for verification and tax declaration.

The functions of invoices are as follows:

1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3 invoices are an important basis for tax authorities to control tax sources and collect taxes;

4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.

Legal basis:

"People's Republic of China (PRC) invoice management measures" sixteenth.

Units and individuals that need to use invoices temporarily may apply directly 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. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Illegal invoicing is prohibited.