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How to return the property withholding parking fee to the owner (industry Committee), is it tax deductible?

Neighborhood committees, industry committees and property management parties have repeatedly studied and decided how to return them. Need an invoice.

According to the provisions of annex 1 of Caishui Document [2016] No.36, the parking service belongs to sales service /(6) modern service /5 leasing service/operating leasing service, and the vehicle parking service is subject to VAT as a real estate leasing service. The applicable tax rate for real estate leasing of general VAT taxpayers is 1 1%.