How to invoice the property under the company name?

Rent invoice, when paying rent, you should go to the tax bureau to issue rent invoice and pay taxes. If the company rents a house, if the lessor is an individual and cannot issue an invoice, the unit will go to the tax bureau to open it.

The materials required for issuing invoices shall be accompanied by personal identity cards, contracts or agreements between the two parties, written certificates issued by the payer and relevant materials required by the competent tax authorities to issue rent invoices to the local tax authorities where the house is located.

According to the tax documents: Property tax: 4% of rental income. Business tax: calculated and paid at the rate of 3% by half. Urban maintenance and construction tax and education surcharge: calculated and paid according to 10% of business tax.

Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from temporarily renting houses. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

Summary of several situations of separate invoicing:

1. When transferring or leasing real estate, if the buyer or lessee is not an individual, you can apply for issuing a special VAT invoice.

2. Personal insurance agents, securities brokers, credit cards and personal agents in the tourism industry also meet the application conditions.

3. Persons who are engaged in road freight transport and inland freight transport in China and have gone through temporary tax registration may also apply for such invoices.