We are a property management company. Can we use private accounts to collect utilities? Are there any banks that should be taxed?

Yes, as long as your property utility account is balanced, it belongs to the subject of "collecting money" and has nothing to do with tax. That is to say, the entry of your balance water and electricity expenses is the current expenditure profit and loss, which cannot be deducted before tax.

However, it is very troublesome. The owner remits money into his personal account, and as a result, you finally have to withdraw cash to pay for the property or you have to transfer the property account. Or let the owner remit your property account directly, so as to avoid trouble.