Does the landlord have to pay taxes when he collects utilities? How to issue the invoice?

Now it is the landlord who collects water and electricity charges. How should I invoice? Do I have to pay tax on the water and electricity charges? If you don't know much about this part, learn from deep space network!

Does the landlord have to pay taxes when he collects utilities?

The company renting the house is assumed to be a business tax taxpayer providing business tax taxable services. According to the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and its detailed rules for implementation, units and individuals that sell goods or provide processing, repair and repair services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax (hereinafter referred to as taxpayers) and shall pay value-added tax in accordance with these regulations. Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax stipulates: "Taxpayers engaged in taxable services and goods or non-taxable services shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. If it is not accounted for separately or cannot be accurately accounted for, the taxable services will be subject to value-added tax together with the goods or non-taxable services, and no business tax will be levied. "

How to invoice for collecting water and electricity charges?

According to the situation described in the question, the property company only has one water and electricity meter, which is not an act of collecting water and electricity charges on behalf of tenants, but an act of reselling water and electricity. Property companies resell water and electricity to pay value-added tax and issue invoices for water and electricity sales to tenants. According to the provisions of Article 19 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax, the voucher that complies with the relevant provisions of the competent tax authorities of the State Council (hereinafter referred to as legal and valid voucher) as mentioned in Article 6 of the Regulations refers to the money paid to domestic units or individuals, and the invoices issued by such units or individuals are legal and valid vouchers if their actions fall within the scope of business tax or value-added tax collection. It is a legal and valid certificate for the property company to resell water and electricity and issue invoices for water and electricity sales to tenants.