房屋中介发票能做租赁发票么？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	房屋中介发票能做租赁发票么？
释义	法律分析：房屋中介发票不能做租赁发票。房屋租赁的发票是由出租人出具的，房屋中介是没有资格开具发票的，出租人可以到地税部门申领房屋租赁的专门发票。法律依据：《中华人民共和国发票管理办法》第十九条销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票;特殊情况下，由付款方向收款方开具发票。第四十条对违反发票管理规定2次以上或者情节严重的单位和个人，税务机关可以向社会公告。
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