Property companies collect financial and tax documents on how to issue utility invoices.

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Some Policy Issues Concerning Business Tax (Caishui [2003] 16).

(19) The turnover of a unit engaged in property management is the balance of all income related to property management minus the price of water, electricity and gas paid by the owner and the price of water, electricity and gas paid by the lessee.

According to this regulation, the local taxation bureau has different billing requirements for property companies:

For example, as stipulated by Guangdong Provincial Taxation Bureau (Guangdong Local Taxation Letter [2003] No.339), the payment of water, electricity, gas, house rent and house maintenance fund by the property management unit on behalf of the owners and tenants belongs to the "agency" business in the business tax "service industry" tax item, that is, all income related to property management is deducted from the water, electricity and gas fees paid on behalf of the owners and tenants.

Jiangxi Tax Bureau: The power supply and water supply companies should invoice each company separately.

Shandong Provincial Taxation Bureau: When property management enterprises collect and pay the fees paid by owners for water, electricity, heating, gas, cable TV and Internet use, they use tax-controlled cash registers or computers to issue ordinary invoices for services, entertainment, culture and sports in Shandong Province, which are supervised by the Provincial Taxation Bureau. When issuing, the name and amount of coins received by Ming Dynasty shall be listed item by item. After the property management enterprise issues an invoice for the collection fee to the owner, the departments of water, electricity, heating, gas, cable TV and Internet operation shall not issue an invoice to the owner again. If the owner pays directly to the above-mentioned department, he shall obtain the invoice issued by the above-mentioned department.

So you'd better ask your competent tax bureau.