In April 2022, the property company issued the invoice tax rate for utilities.

The utility invoice tax rates are as follows:

The current VAT rate for general taxpayers of electricity charges is 13%. The water fee VAT rate is 9%, and ordinary taxpayers can also calculate and pay VAT at the rate of 3% according to the simple tax calculation method. Small-scale taxpayers have a VAT collection rate of 3%, but according to the latest policy in 2022, small-scale taxpayers with a business tax collection rate of 3% will be exempted from VAT from April to the end of this year (more than 5 million taxpayers need to be converted into general taxpayers); If the business is 5%, the original regulations still apply that the monthly amount does not exceed 6.5438+0.5 million (the quarterly amount does not exceed 450,000);

The tax rate refers to the ratio between the taxable amount of the taxpayer and the amount of the taxable object, and is the legal measure for calculating the taxable amount. The tax rate is directly related to the amount of national fiscal revenue and the weight of taxpayers' burden, reflecting the depth of national taxation and is the core element of the tax system. In specific applications, the proportional tax rate includes single proportional tax rate, amplitude proportional tax rate and differential proportional tax rate (divided into product differential proportional tax rate, industry differential proportional tax rate and regional differential proportional tax rate).