Category of electricity invoice issued by the property

1. If the unit that collects water and electricity charges has not signed an agreement on entrusted collection of water and electricity charges with the water and electricity supply unit, it shall be regarded as selling water and electricity, and VAT shall be paid. At this time, the unit that collects water and electricity charges must issue a VAT invoice to the owner. There are two situations:

(1) The unit that collects utilities is the general VAT taxpayer. Where an enterprise owner requests to issue a special VAT invoice, the unit that collects the water and electricity fee shall issue a special VAT invoice to the owner, and can also deduct the VAT paid to the electric power bureau.

(2) The unit that collects utilities is the small-scale VAT taxpayer. If the business owner asks for a special VAT invoice, he can issue it at the tax authorities.

2. The unit collecting water and electricity charges signs an entrustment contract with the water and electricity supply unit. If the unit collecting water and electricity charges is only responsible for collecting water and electricity charges at a fair price, the water and electricity supply unit shall issue an invoice to the operator. Units that collect utilities do not need to issue invoices.

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 Fee in Property Management Services, the tap water fee charged by taxpayers for providing property management services to clients shall be regarded as the sales after deducting the tap water fee paid by them, and the VAT shall be calculated and paid at the rate of 3% according to the simple tax calculation method.

General taxpayers who provide property services can issue special VAT invoices in full when transferring tap water fees (excluding sewage treatment fees and water resources fees), and do not need to select the function of "differential taxation" when issuing them. 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 Fee for Property Management Services (State Taxation Administration of The People's Republic of China Announcement No.54, 20 16) stipulates that tap water fee charged by taxpayers for providing property management services to service recipients is regarded as sales, and VAT is calculated and paid at the rate of 3% according to the simple taxation method.

The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from ordinary invoices, it not only has the function of commercial documents, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice. It has the function of tax payment voucher.

More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.