Do I have to pay taxes on the withholding of property fees and utilities?

The tap water fee charged by general taxpayers for providing property management services to clients is the sales after deducting the tap water fee paid by them. Then according to the simple tax calculation method, the value-added tax is calculated and paid at the rate of 3%. This announcement shall be implemented as of the date of promulgation and will not be adjusted. Untreated, according to the provisions of this announcement.