Does the property company need to open an agent industry invoice to collect the owner's water and electricity liquidity?

Property management companies collect water, electricity, gas (coal), maintenance funds and rent on behalf of relevant departments, which belongs to the "agency" business in the business tax "service industry" tax item. However, it is not an agency industry for the property company to collect the owner's water and electricity liquidity.

Hydropower working capital is a common charging item for property companies. However, according to the relevant laws and regulations, it is not in compliance with the regulations to collect hydropower working capital, and some areas clearly stipulate that this charging is illegal. This kind of expenses can be handled in the following way when bookkeeping. If the working capital of water and electricity will be returned to the owner, other payables can be posted without invoicing (it seems that they will not be returned); If it will not be returned to the owner, it will be regarded as the extra cost of the property fee, and the business tax will be declared and invoiced together. On the other hand, don't collect this water and electricity liquidity. After all, it is a gray charge, which makes you have a headache for local taxes.