Can Guangzhou Property Company charge sewage charges differently?

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, and the value-added tax is calculated and paid according to the simple taxation method of 3%. At the same time, taxpayers can issue special VAT invoices to clients at the rate of 3%.

Guangzhou property companies can charge sewage charges differently. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.54 (20 16): Taxpayers providing property management services collect tap water fees from clients, and the balance after deducting the tap water fees paid by them is regarded as sales.