What are the total tax rates for small-scale invoicing by property companies?

Property companies can issue VAT invoices for water charges. The unit that collects water and electricity charges has not signed an agreement with the water and electricity supply unit to entrust the collection of water and electricity charges, which will be regarded as selling water and electricity and needs to pay value-added tax. Business households require special invoices for value-added tax, and property companies that charge utilities should issue special invoices for value-added tax to owners, and at the same time, they can also deduct the value-added tax paid to the electric power bureau.

Legal objectivity:

Announcement of State Taxation Administration of The People's Republic of China Municipality on Collecting Tap Water Value-added Tax for Property Management Services. Taxpayers providing property management services shall pay value-added tax at the rate of 3% according to the simple taxation method, taking the tap water fee charged to the service object as the sales amount.