Article 21 When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(1) Selling goods or taxable services to consumers;
(2) Tax exemption provisions shall apply to the sale of goods or taxable services;
(3) Small-scale taxpayers sell goods or taxable services.
legal ground
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Handling Fee Business Tax Collection by Property Management Enterprises (Guo Shui Fa [1998] No.217), property management enterprises collect water, electricity, gas (coal), maintenance funds and rent on behalf of relevant departments, which belongs to the "agency" business in the tax item of business tax "service industry". Because there is no need to pay business tax for collecting utilities, the management office issued zero pressure to residents before collecting utilities.
In fact, as early as before the start of the reform of the camp, according to the provisions of Sui Guo Shui Fa [2004] 173, taxpayers of water and electricity meters should pay value-added tax according to regulations if they collect water and electricity fees from taxpayers of sub-meters separately. Therefore, taxpayers who collect utilities separately from taxpayers should issue VAT invoices.
After the full implementation of the reform of the camp, the resale of water and electricity fees by the property management office naturally falls within the scope of VAT taxation, so the above provisions have not been cancelled. Therefore, in theory, property management can issue special VAT invoices or ordinary VAT invoices in accordance with the current regulations and provide them to tenants/lessees.
Of course, the significance and benefits behind invoicing actually belong to households (especially households of enterprise type), because enterprises need to obtain VAT invoices (special invoices or ordinary invoices) to deduct VAT input tax or pay enterprise income tax before tax. But in fact, local tax bureaus treat enterprises that cannot obtain the utility VAT invoices provided by lessors differently. For example, some places can allow enterprises to split orders and lease contracts by water and electricity. Enterprise income tax shall be paid before tax.