What is the tax rate of property management water fee?

The water tax rate is 3%. Tap water sold by water supply companies must be levied at the rate of 3%. This premise is the water supply company. For the real estate leased by ordinary taxpayers, the water fee charged to the lessee can be selected at the tax rate of 9% or at the simple tax rate of 3%. The premise of this is the general taxpayer outside the water company. For the tap water sold by the tap water company belonging to the general taxpayer, the value-added tax shall be levied at the rate of 6% according to the simple method, and the value-added tax indicated on the value-added tax deduction certificate obtained by purchasing tap water shall not be deducted.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

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VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.