Reasons for non-deduction of water fee invoices in property industry

It is a simple tax calculation method and cannot be deducted.

General taxpayers can deduct special tickets, except for collective welfare and personal consumption, simple tax items and tax-free items. It is a simple way of taxation for ordinary taxpayers to issue a 3% water fee invoice to property companies.

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.