Is the electricity fee charged by the property company based on the difference?

Is the electricity fee charged by the property company based on the difference?

Water charges can be levied by difference, and electricity charges are not stipulated in the documents of differential taxation. Taxing the difference in business tax means that taxpayers provide taxable business tax services, transfer intangible assets or sell real estate within the territory of People's Republic of China (PRC), and the taxable turnover is the balance after deducting the deductible payment from the total price and other expenses collected. The differential taxation of value-added tax means that the general taxpayer uses the purchase tax deduction method to calculate the value-added tax that should be paid. That is, tax payable = current output tax-current input tax, positive tax, zero tax or negative tax.

How to pay taxes when the property collects utilities?

According to the simple taxation method, VAT is calculated and paid at the rate of 3%. According to the announcement of State Taxation Administration of The People's Republic of China on tap water value-added tax charged in property management services,

The relevant issues concerning the value-added tax on tap water charges collected in property management services are hereby announced as follows:

Taxpayers who provide property management services collect tap water fees from clients, and the balance after deducting the tap water fees paid by them is regarded as sales. According to the simple tax calculation method, VAT is paid at the rate of 3%.

This announcement shall come into force as of the date of promulgation. Matters occurred and handled after May 20 16 1 day will not be adjusted; Untreated, according to the provisions of this announcement.

Is the electricity charge charged by the property company the difference? According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax of tap water charges for property management services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.54, 20 16), tap water charges charged by taxpayers for providing property management services to service recipients are regarded as sales, and the value-added tax is calculated and paid at the rate of 3% according to the simple taxation method.