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How to invoice the details of water charges charged by property companies?
According to Announcement No.54 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2016, the sales of tap water fees charged by taxpayers for providing property management services to clients are the balance after deducting the tap water fees paid by taxpayers, and VAT is calculated and paid at the rate of 3% according to the simple taxation method. For those who issue invoices according to the simple tax calculation method, you can choose ordinary invoices and special invoices.
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