Why can property management taxpayers collect tap water and water charges in full? Why not?

According to the inquiry of China Travel Service. Com, the tap water sold by the tap water company includes tax, so in theory, the value-added tax necklace of the property company is complete, and special tickets should be allowed to be opened in full.

At the same time, the property tap water has the nature of charging on behalf of others, which is a continuation of the business tax era. However, due to the simple taxation adopted by the water supply company, the output is only 3%, and the tax burden of the property management company has greatly increased. Therefore, a simple tax of 3% for special tickets is allowed.