How to invoice the utilities charged by the property company to the residents?

A: According to the situation mentioned in the question, the property company only has one water and electricity meter, which is not an act of collecting water and electricity on behalf of tenants, but an act of reselling water and electricity. The Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Issues Concerning Sichuan Airport Group Co., Ltd.' s Delivery of Water and Electricity to Residential Units (Guo [2009] No.537) stipulates that Sichuan Airport Group Co., Ltd.' s delivery of tap water, electricity and natural gas to residential units belongs to the act of selling goods, and the energy service fee collected at the same time belongs to the out-of-price fee, so it should be subject to value-added tax together with no business tax. According to the above regulations, property companies should pay value-added tax when reselling water and electricity, and should issue invoices for water and electricity sales to tenants. Article 19 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that the vouchers (hereinafter referred to as legal and valid vouchers) mentioned in Article 6 of the Regulations refer to: (1) paying money to a domestic unit or individual whose behavior falls within the scope of business tax or value-added tax collection, and the invoices issued by the unit or individual are legal and valid vouchers; Therefore, it is legal and effective for the property company to resell water and electricity and issue water and electricity sales invoices to tenants. The special invoices (non-operating invoices) issued by Yunnan property management company to tenants are not legal bills. The Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Some Specific Measures to Further Strengthen Tax Collection and Management (Guo Shui Fa [2009] 1 14) stipulates that the legal and valid credentials not obtained according to the regulations shall not be deducted before tax. The water and electricity charges indicated on the special invoice (non-operating invoice) of Yunnan Province issued by the property management company cannot be deducted before tax.