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The general taxpayer's property company water fee is calculated by simple collection. How to determine the tax rate of sewage charges?

Property companies should pay value-added tax in accordance with other life services when cleaning fire pipes and collecting water charges. The tax rate of general taxpayers is 6%, and that of small-scale taxpayers is 3%.

Policy basis: Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax into value-added tax (Cai Shui [20 1 6] No.36) with notes on sales services, intangible assets and real estate stipulates: "1.sales services.

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(7) Life service.

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6. Other life services.

Other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and residents' daily services. "