How do property companies do simple water fee collection?

Announcement No.54 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2016 stipulates that the tap water fee charged by taxpayers for providing property management services to clients shall be based on the sales after deducting the tap water fee paid by taxpayers, and the value-added tax shall be calculated and paid at the rate of 3% according to the simple tax calculation method. If the water fee of the property company is simply levied, you can apply to the tax bureau first, and then issue the corresponding invoice according to the simple levy when invoicing.