Legal analysis: According to the relevant provisions of the Enterprise Income Tax Law, the rental income obtained by enterprises from renting houses should be incorporated into the total income of enterprises to calculate and pay enterprise income tax.

Legal basis: Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Article 4 The basic contents of an invoice include: invoice name, invoice code and number, number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoice, name (seal) of billing unit (individual), etc.

Article 28 When issuing invoices, units and individuals must fill in the invoices in numerical order, with complete items, true contents and clear handwriting, and print them at one time, and affix the special seal for invoices on the invoice and deduction.

Provisions on the use of special invoices for value-added tax Article 11 Special invoices shall be issued according to the following requirements:

(a) the project is complete and consistent with the actual transaction;

(two) the handwriting is clear, and no line pressing or mistakes are allowed;

(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal; (4) It shall be issued according to the time when the VAT obligation occurs.

In the Provisions on the Use of Special VAT Invoices, the four requirements for issuing special invoices do not require the drawer and the approver to be inconsistent.