The tax rate charged by the property company for heating.

Property companies charge heating costs to heating enterprises. The VAT rate of heating services provided by heating enterprises is 9%. However, the heating fee income obtained by heating enterprises from individual residents is exempt from value-added tax, including the heating fee charged to residents through property companies and other units and the heating fee paid by units on behalf of residents.

Therefore, the heating fee charged by the property company to residents does not include tax, and the tax rate column on the invoice is "excluding tax".