What is the tax system for collecting water and electricity charges by property companies in Hubei Province? Can I have a receipt, for example?

Well, it is the same all over the country. If the property company only collects the water and electricity charges at the original price, it does not increase the price and does not issue an invoice, which should be regarded as the act of collecting and paying on behalf of others. In the past, business tax was not paid according to the policy, and value-added tax was not charged after the reform.

If the price of water and electricity fees charged by the property company is high, it will no longer be regarded as the act of withholding, but the act of selling, and the value-added tax should be paid according to the regulations.

For small-scale taxpayers, the levy rate of 3% is applicable, and the tax-included part should be excluded from the sales. Compared with the tax rate of 5% in the past, after the business tax reform, the actual tax burden of property companies has still dropped a lot.

If residents need to issue invoices, they can consult with the hydropower department to issue them.

For details, you can call the tax service hotline 12366 and ask them to give you an authoritative answer.