1. Contact the landlord to discuss the rental invoice. Because the tax bureau needs to bring the documents of the house and the landlord to handle the invoice. If you want to invoice, you must first obtain the consent of the landlord; Moreover, the invoice must pay a certain amount of tax, so it is necessary to discuss the tax issue with the landlord in advance; The specific documents are as follows:
(1) Copy of the property right certificate of the leased house;
(2) A copy of the landlord's ID card;
(3) lease contract;
(liquid wheel 4) A copy of the ID card of the agent; The address on the landlord's ID card should be the same as that on the real estate license.
2. 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. Generally speaking, the header of the tax bureau invoice is the same as that on the rental contract, so it is suggested to call before going to ask if it is necessary for Li Dou to re-sign the rental contract to ensure the same header.
With all the above information ready, you can go to the local tax bureau nearby. The processing time is Monday to Friday.
4. Supplement: Housing lease invoice:
(1) The house rental invoice is an invoice specially issued for the house 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.
(2) The general lease contract stipulates whether the rental price of the house includes tax, and if it includes late burial tax, it shall be paid by the lessor; If tax is not included, the lessee will pay the tax.
Legal basis: Article 12 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
The rate of small-scale taxpayers' VAT collection is 3%, unless otherwise stipulated by the State Council.
Article 13
Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.
Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.