Is it reasonable for them to ask for an invoice when their apartment is entrusted to the hotel?

Discuss the business processing of the following companies:

The operation of a company is as follows. This company is a management company and has a comprehensive investment agreement with the developer. A certain section is completely run by a management company, in which the upstairs is a one-room apartment. The owner of one-room apartment directly signs a house sales contract with the developer and pays the house directly to the developer, which has nothing to do with the management company. However, the owner of one room and one living room signed a custody contract with the management company for n years, which clearly stated that the management company was solely responsible for the operation and management, and the custody income was returned at 5% of the house price. The contract says that the decoration fee is per square meter 1500 yuan, which is decorated according to the requirements of fine decoration, but in fact, the decoration fee is charged according to the money returned in the previous two years. For example, the decoration fee receivable is 5 million, and the rent returned is 2 million, which we actually collect.

1. Let's discuss whether this business tax can be avoided reasonably. If the management company collects 5 million yuan as operating income and requires the decoration company to contract 4 million yuan, then 5 million yuan will have to pay business tax, and the decoration company will have to pay 4 million yuan business tax, then our income will be 5 million yuan, and 4 million yuan will be our cost, resulting in income tax and repeated business tax. Whether the decoration company can sign a contract with the owner or a tripartite contract is only a supervision, because the decoration should be carried out in a unified pattern, so it only needs the decoration company to invoice the owner and pay the business tax, and the accounting treatment of the management company is simpler. Is it reasonable to avoid taxes like this?

In addition to these one-room apartments, there are storefronts on the first floor. For example, the publicity price is 22,000 yuan, but the negotiation between the owner and the developer is also 20,000 yuan, which is the decoration fee charged by the management company. Is it also possible to divide 2000 into 1000 yuan as the comprehensive supporting fee charged by the management company, and 1000 yuan will be invoiced by the decoration company, and the decoration company will pay the business tax? Can you do it?

3. One bedroom and one living room was managed as a hotel-style apartment, but the rent of this piece for the first two years was paid first when the incident occurred. In fact, the custody income started from June 65438+June 65438+1October 65438. Should the management company withhold the rent for the owner? Is it necessary to detain it? Because this tax was not deducted at that time, according to the current tax law, the monthly rent of the owner is about 1000 yuan. If the business tax threshold is not reached, there is no need to pay business tax and individual tax, but should the property tax be withheld? Press 12% or 4%? The management company has no business scope of catering hotels. Can you do it in the name of contracting to individuals? The contract indicates that the owner's leaseback rent shall be borne by the contractor. Does the contractor have the obligation to withhold property tax?

4. The one-bedroom apartment is indeed finely decorated, and it may still be decorated at a loss. It is easier to explain according to the operation method of the decoration company. However, the money collected by the storefront on the first floor was not decorated in the store, but only the surrounding supporting equipment. If you can't operate according to the decoration company, you must earn it at a price of 2000 square meters. So, do you have to invoice the cost of doing this? Can the management company buy its own sand, put cement into the cost and work without materials?