in practice, when receiving the special maintenance fund for residential buildings, it is included in the "other payables-special maintenance fund". In actual house maintenance, supporting original materials such as invoices or receipts need to be recorded. Whether to issue general tickets or special tickets depends on the company type of the other party, or the other party is required to open them at the tax bureau. If the loss of the house really needs to be returned, you don't need to issue an invoice, and you can directly offset other payables.