What kind of tax code should be selected for the VAT invoice issued by shopping mall property when collecting water and electricity charges?

Caishui [2065438+06] No.36 Article 37 Sales refers to the total price and extra-price expenses obtained by taxpayers in taxable activities, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Out-of-price charges refer to fees of various natures charged outside the price, but do not include the following items:

(1) Government funds or administrative fees collected on behalf of them in accordance with the provisions of Article 10 of these Measures.

(2) The money collected on behalf of the entrusting party by issuing invoices in the name of the entrusting party.

Therefore, your company collects the interest deduction fee (200,000 yuan) on behalf of the microfinance company and returns it to the microfinance company (800,000 yuan). Only small loan companies provide invoices and issue invoices in the name of the entrusting party to collect them on behalf of the entrusting party, which is not an out-of-price charge and is not taxed. Otherwise, the interest charged by the microfinance company will be taxed according to regulations.

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