How does the property company collect the water fee full electricity ticket to open the water fee difference invoice?

According to the simple taxation method, VAT is calculated and paid at the rate of 3%. According to the inquiry, China Law Network shows that.

1. First of all, taxpayers who provide property management services charge electricity fees to the clients, and the balance after deducting the electricity fees paid by them is regarded as sales.

2. Secondly, the value-added tax is calculated and paid at the rate of 3% according to the simple taxation method.

3. Finally, when invoicing, invoice the contents of water and electricity charges in full, and indicate the collection and payment of water and electricity charges in the remarks column to make up the difference.