How to pay taxes on water and electricity charges and property fees for rental property?

Q: Our company rents out real estate and collects the share of utilities. Is the water and electricity charge taxable? What kind of tax do you pay? Should property tax be considered as the extra cost of rent? Because our company has no property business scope, we entrust another property management company to collect the property management fees, and the property management company will invoice the residents and return them to our company. What should I do? Answer 1. If the utilities collected and remitted by the taxpayer to the lessee for renting the house and site can be accounted separately, the taxpayer can provide legal documents recognized by the tax authorities, deduct the utilities collected and remitted, and only levy business tax on the difference. Those who do not meet the above requirements shall pay the business tax in full. Two, taxpayers are exempt from rental property tax, the tax is based on rental income, excluding household utilities collected and paid. 3. According to the explanation, the property management fee recovered from the entrusted property management company and the property management fee directly collected from the lessee shall be subject to the full business tax according to the service industry-other service industries, with the tax rate of 5%. Your company should report and pay taxes to the local tax bureau where the leased property is located, and apply for the issuance of the Measures for the Administration of Invoices of Local Tax Authorities in Guangzhou (No.72 [2007] of Guangzhou Local Taxation Bureau).