Can the tap water fee of hotels operating property services be invoiced at the rate of 3%?

Of course. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax of tap water charges for property management services (State Taxation Administration of The People's Republic of China Announcement No.54, 20 16), tap water charges charged by taxpayers for providing property management services to service recipients are regarded as sales, and the value-added tax is calculated and paid at the rate of 3% according to the simple taxation method.