What is the tax rate for small property companies to invoice electricity charges?

The cause of this year's epidemic can be 1% before 65438+February 3/2020. The policy of 1% is based on AnnouncementNo. 13 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020: from March 1 day to May 3 1 day in 2020, small-scale taxpayers of value-added tax in Hubei Province will be exempted from value-added tax. Except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government collect taxable sales income at the rate of 3%, and collect VAT at the reduced rate of 1%. And the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China No.24 (2020) on Extending the Implementation Period of the VAT Reduction and Exemption Policy for Small-scale Taxpayers was extended to 65438+February.