Is the water fee charged by the property company a differential levy or a simple tax calculation?

The water fee charged by the property company can be calculated by the simple difference method. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016, it is stipulated in the announcement that the tap water fee charged by taxpayers for providing property management services to clients is the sales after deducting the tap water fee paid by them, and the value-added tax is calculated and paid at the rate of 3% according to the simple tax calculation method.