个人出租房屋是否应开具发票 ?-房屋租赁法律援助-法律咨询免费平台-国际律师联盟

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问题	个人出租房屋是否应开具发票 ?
释义	法律分析: 房屋租赁发票是专门针对房屋出租收入而设计开具的发票。房屋租赁发票是去房产所在地的地方税务局提出开具申请、办理开具手续，由地税局代为开具。个人出租房屋是应开具发票的。【法律依据】: 《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》第四十六条其他个人提供建筑服务，销售或者租赁不动产，转让自然资源使用权，应向建筑服务发生地、不动产所在地、自然资源所在地主管税务机关申报纳税。
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