How do property companies issue invoices for water charges?

Legal analysis: Taxpayers who provide property management services charge tap water fees to the clients, and the sales amount is the balance after deducting the tap water fees paid by them, so they need to pay VAT at the rate of 3% according to the simple taxation method.

General taxpayers who provide property services can issue special VAT invoices in full when transferring tap water fees (excluding sewage treatment fees and water resources fees), and do not need to select the function of "differential taxation" when issuing them.

Legal basis: Article 44 of the Regulations on Property Management. Within the property management area, water supply, power supply, gas supply, heating, communication, cable TV and other units shall charge relevant fees to the end users.

Where a realty service enterprise accepts the entrustment to collect the fees mentioned in the preceding paragraph, it shall not collect additional fees such as handling fees from the owners.