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老師,你好。請(qǐng)問物業(yè)公司收取租戶的水電費(fèi)如何開票?直接進(jìn)收入嗎?電局和水務(wù)公司開的發(fā)票進(jìn)項(xiàng)可以抵扣嗎?

84784999| 提問時(shí)間:2023 01/31 19:49
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物業(yè)公司收取租戶的水電費(fèi)應(yīng)該給租戶開具收據(jù),并不需要開具發(fā)票,而且也不能進(jìn)收入。因?yàn)榧邪l(fā)票要求收取方才能開票,租戶收取的水電費(fèi)是從電局和水務(wù)公司那里發(fā)出的,所以不能開出發(fā)票。僅此而已,不能進(jìn)入物業(yè)公司的收入欄里。 Electricity and water fees collected by the property company should be issued to the tenant with a receipt, and no invoice should be issued. Furthermore, it cannot be entered into income. Because the centralized invoice requires that the recipient can issue the invoice, the electricity and water fees that the tenant receives are issued from the power bureau and the water company, so the invoice cannot be issued. That's all, and it can't be entered into the income column of the property company. 而且,電局和水務(wù)公司開的發(fā)票不可以抵扣,因?yàn)槲飿I(yè)公司本身沒有買賣行為,也就沒有進(jìn)項(xiàng)和銷項(xiàng)發(fā)票,也就不能抵扣。 Furthermore, the invoices issued by the power bureau and the water company cannot be deducted, because the property company itself does not have any buying and selling activities, and therefore it does not have any input and output invoices, so it cannot be deducted. 拓展知識(shí):不少商家以物業(yè)公司“代開發(fā)票”為名開展發(fā)票銷售詐騙活動(dòng),讓納稅人不留后患。因此,物業(yè)公司收取租戶水電費(fèi)時(shí)一定要遵守國(guó)家規(guī)定,不得代開假冒發(fā)票,一旦發(fā)現(xiàn)親自處理,切不可蒙在鼓里。 Expansion of knowledge: Many merchants use the name of the property company to carry out invoice sales fraud under the name of "issuing invoices on behalf of". Therefore, when the property company collects the electricity and water bills of tenants, it must abide by the state regulations and not issue false invoices. Once found, it must be personally handled and must not be kept in the dark.
2023 01/31 19:59
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