As financial personnel, it is essential for us to master the knowledge of invoicing. Accountants who are new to the workplace will definitely not understand some invoicing knowledge. Today, Shenzhen Sky Network will sort out the relevant information about house leasing. Let’s learn the relevant knowledge about invoices together.

How to issue a corporate rental invoice?

To apply for a rent invoice, go to the local tax bureau where the property is located and go through the issuance procedures, and the local tax bureau will issue it on your behalf.

General taxpayers can issue special value-added tax invoices when leasing real estate, but they need to go to the local tax bureau where the property is located to issue it on their behalf.

If it is a large-scale taxpayer, and according to the VAT regulations, a small-scale taxpayer sells the real estate it acquires and other individuals rent real estate, and the purchaser or lessee is not another individual, the taxpayer can pay the VAT after paying the VAT. Apply to the local tax bureau for issuance of special value-added tax invoices.

What taxes are payable on house rental?

The main taxes involved in real estate leasing include value-added tax, property tax, surcharge, and stamp duty. Please refer to the specific tax rate

How to issue a rental invoice for an individual rental house?

Rent invoices for individual rentals are issued by the lessor and paid by the local tax bureau. Information is required: the rental contract of both parties, the owner's property certificate, the owner's ID card, and the person in charge's ID card.

(Subject to the requirements of local tax authorities)