Does the property charge water and electricity as income?

1. If the property management company issues invoices for customers in its own name, it is a resale act and should pay VAT according to the invoice amount;

2. If the property management company collects utilities, heating fees, etc. , it can be temporarily mastered in accordance with the principle of purchasing business before it is clarified by the State Administration of Taxation. If the following conditions are met, the value-added tax will not be levied temporarily:

(1) The property management company does not advance funds;

(2) Water supply companies, power companies, heating companies, etc. (hereinafter referred to as the seller) will issue invoices to customers, and the property management company will forward the invoices to customers;

(3) The property management company shall settle the payment with the customer according to the actual sales and value-added tax collected by the seller, and charge an extra handling fee. The fee charged by the property management company confirms the income.