How to invoice the property for water and electricity charges?

How to invoice the utilities charged by the property;

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 Fee in Property Management Services, the tap water fee charged by taxpayers for providing property management services to clients shall be regarded as the sales after deducting the tap water fee paid by them, and the VAT shall be calculated and paid at the rate of 3% according to the simple tax calculation method.

General taxpayers who provide property services can issue special VAT invoices in full when transferring tap water fees (excluding sewage treatment fees and water resources fees), and do not need to select the function of "differential taxation" when issuing them.