Housing lease invoices should be handled by the local tax bureau. First, the distribution process is as follows:
1. Contact the landlord to discuss the rental invoice.
2. Documents required for invoice processing: a copy of the rental property certificate, a copy of the landlord's ID card, a copy of the rental contract, and an ID card of the agent; The address on the landlord's ID card should be the same as that on the real estate license.
3. If the invoice is headed with the company name, you should also prepare the billing information of the company; Not if it's a person.
4. Bring the required information to the local taxation bureau nearby. The rent invoice should be submitted to the local tax bureau where the real estate license is located, and the application and formalities should be handled, and the local tax bureau will open it on its behalf. Invoicing requires a certain amount of tax, so we should first discuss with the landlord who will pay the tax to avoid disputes in the future. Personal housing rental invoice processing procedures require individuals to carry a copy of ID card, landlord ID card, real estate license and the lease contract between the two parties; The specific tax rate varies from place to place, generally between 5% and 7%.
Housing rental invoice is an invoice designed and issued specifically for housing rental income. The house lease invoice is issued by the local tax bureau where the property is located, and the local tax bureau issues it on its behalf.
The general lease contract stipulates whether the rental price of the house includes tax, and if so, it shall be paid by the lessor; If tax is not included, the lessee will pay the tax.
2. Taxes payable when issuing invoices include:
Personal income tax is levied at the reduced rate of 10% on the income from individual rental housing. Lease contracts signed by individuals for renting or renting houses are exempt from stamp duty. For individual rental housing, business tax will be halved on the basis of 3% tax rate, property tax will be levied at 4% tax rate, and urban land use tax will be exempted. In addition, enterprises, institutions, social organizations and other organizations rent housing to individuals at market prices, and property tax is levied at the rate of 4%.
In addition, examining invoices is a regular economic and legal supervision work. Judging the authenticity of invoices is an essential business skill for legal supervisors. Examining and judging the authenticity of invoices should have a profound and meticulous spirit and a high sense of responsibility. Third, we should carefully analyze the form and content, phenomenon and essence of invoices, be good at exploring problems, and distinguish between reality and falsehood. The specific method is:
1. Check the validity of invoices. There are different invoice formats in different periods, and invoices are changed irregularly. If it is found that the old invoice is used for reimbursement beyond the time limit, it is necessary to find out the situation and judge whether there is a problem. For invoices, it depends on whether they are printed clearly, whether there are mistakes or omissions, and whether they are true or false. Review and compare the old and new invoices in the same period to see if they belong to the invoices that have been abandoned for a long time, resort to deceit and take them out for reimbursement.
2. Check the handwriting of the invoice. See if the invoice photos, date, name, quantity, unit price, handwriting, pen body, fine strokes and indentation are consistent. There are traces of fading of useless drugs. Scrape with an eraser and a knife.
3. Review the copy of the invoice. See if the copied handwriting is the same color. Look carefully at the front and back of the invoice to see if you need to make multiple copies. Is there any trace of local repetition on the back? If the second copy of the invoice is not copied but filled in with a pen or ballpoint pen, there is a problem.
4. Check whether the handwriting on the invoice is displaced. When the enterprises designated by the tax authorities print bound invoices, the vertical and horizontal columns of each couplet are aligned and have a fixed position. If the handwriting on the invoice is abnormally displaced, there may be a problem.
5. Check the contents of the invoice. See if the header, time, quantity, unit price and amount of the invoice reimbursement form are complete; See if the name of the invoice item is specific, correct and clear. For example, if the category names written are production supplies, office supplies, power supply, department stores, daily necessities and local products, and the amount is large, then there may be problems in both cash payment and transfer payment in this case.
6. Check whether the item name is the distribution scope of the ticketing unit. For example, the invoices of the home appliance maintenance department and the processing and retail department are all named coal, which is obviously problematic.
7. Check whether the name of the billing unit is consistent with the name of the delivery unit and the name of the payee.
8. Check whether the name of the purchasing unit written on the invoice desk is consistent with the name of the actual receiving unit and the paying unit.
9, review the same supplier, especially individual industrial and commercial households, whether to use invoices from different units.
10, check the invoice number. See if the invoice of the same company has been reimbursed for many times in a company, but the invoice numbers are connected in sequence, but the time is reversed.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates 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.