供暖公司只能开房产证户主的个人抬头发票怎么办？可以交给公司报销吗？

Policy Details - The "Invoice Management Measures of the People's Republic of China" stipulates that units and individuals engaged in business activities must issue invoices when receiving payments, with exceptions allowing the payer to issue invoices in special circumstances [1] - Heating companies providing services to individuals can issue invoices in the name of individuals for heating fees, which complies with regulations [1] Recommendations for Enterprises - It is suggested that companies provide a fixed heating subsidy to employees in cash form, accompanied by internal documents like the "Heating Subsidy Distribution Summary" as tax deduction proof [2] Tax Deduction Guidelines - The "Announcement of the State Administration of Taxation on the Release of the 'Management Measures for Tax Deduction Vouchers for Corporate Income Tax'" states that companies can use invoices as tax deduction vouchers for expenses related to rented assets, including heating [4] Taxpayer Registration - Small-scale taxpayers whose taxable sales exceed 5 million yuan must register as general taxpayers, with specific exceptions allowing them to remain as small-scale taxpayers [8][9] - The term "annual taxable sales" refers to the cumulative taxable sales over a period of up to 12 months, not necessarily a calendar year [11] Registration Process - Taxpayers can choose the effective date for registration, ensuring no invoice records exist for the chosen month [13] - Failure to register within the stipulated time may result in penalties, including the inability to deduct input tax until registration is completed [15][17] Policy References - The document references various regulations, including the "Interim Regulations on Value-Added Tax" and announcements from the State Administration of Taxation regarding taxpayer registration and management [19]