How to declare value-added tax on the basis of collecting electricity charges annually?

Property management services. Official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), inquired that the pool electricity fee charged by the property company is declared as the extra cost of the property fee to pay the value-added tax, and the property company issues an invoice for the pool electricity fee to the user, and chooses the code of the property management service when invoicing, so it belongs to the property management service. Pooled electricity fee refers to the electricity consumption in the pool area, including lobby, public hall, corridor, etc.