Can the property management company issue a special invoice for collecting and paying water and electricity fees after the reform of the camp?

Recently, many residential owners in Haikou reported that there were invoices for paying water and electricity fees at the residential property office before, but after the reform of 1 in May, they always couldn't get the invoices and only got the receipts. I don't know what happened. The reporter learned from the two-level property management associations in Hainan Province and Haikou City that it is a fact that the property can't be invoiced at present, because in the past, the local tax department issued invoices for collecting water and electricity fees for property companies free of charge. After the reform of the camp, the property companies had to pay value-added tax to collect water and electricity fees, and the free invoices could no longer be obtained. Now, property companies are faced with such a dilemma: if owners insist on asking for invoices from property companies, the property must bear 10% value-added tax, but many property companies simply cannot afford it; If the owner is not invoiced, the property company will face the punishment of tax evasion by the tax authorities.

After & gt& gt& gt& gt camp reform, the community owners can't get the water and electricity invoices.

On the 22nd, the reporter learned from the provincial and Haikou Property Association that at present, 95% of the communities in our province implement such a water and electricity supply system: the water and electricity company reads the meter to the community master table, and after the residential property buys water and electricity from the water supply and power supply company, it is resold to the owner at a fair price, and the water and electricity charges are collected, and finally paid to the water supply and power supply company. However, after the 1 camp reform in May, the mode of "property collecting utilities" can no longer be implemented.

According to the person in charge of the provincial property association, the local tax department provides free invoices for collecting water and electricity fees for property companies, which solves the defects of the current system invoices. However, according to the provisions of the national tax department, after the implementation of the "reform of the camp" system, the water supply and power supply company insisted on not signing an agreement to entrust the property company to collect and pay the water and electricity fees, and the water supply and power supply company issued an invoice to the property company, with a value-added tax of 3%. The invoice issued by the property company to the owner for collecting the owner's utilities is 13%, and the tax difference of 10% will be borne by the property company.

The person in charge said that for most property companies in Hainan at present, the income from collecting utilities is almost 150% of the income from property services. If the income from collecting water and electricity charges is included in the property operating income, resulting in the annual operating income of the property company reaching more than 5 million yuan, the value-added tax on operating income will rise from 3% to 6%. "This kind of burden cannot be borne by the property company at all. The end result is that the property company loses money and withdraws from the community. " The person in charge said that in order to solve this problem, the provincial and municipal property associations ran around in many ways and urgently called on the national tax and hydropower authorities to coordinate and solve it. However, although the tax authorities, associations and enterprises have held four coordination meetings, there is no result so far.

& gt& gt& gt& gt Hydropower Department:

The key to the problem lies in meter reading to households.

On the 22nd, Deputy General Manager Zhang of Haikou Veolia Water Co., Ltd. told the reporter that the problem reflected by the property association is, in the final analysis, the problem of meter reading to households.

Vice President Zhang said that at present, only 30,000 residents in Haikou are reading meters, and most other community owners are reading meters. When the property collects the water fee from the community owner, it increases the loss of the community on the basis of the water price of the water supply company; After the camp reform, the value-added tax difference of 10% was increased, which the property enterprises could not afford. If it is transferred to the community owner, the owner will definitely disagree. "If meter reading is implemented, this problem certainly does not exist." Vice President Zhang said, however, at present, the water supply equipment in most communities in Haikou is aging, and there is no water meter to go out, so it is impossible to implement meter reading to households. If all the meters are read to households, it will cost a lot of money, which a company can't afford.

"Why doesn't the water supply company sign an entrusted collection agreement with the property company?" Regarding the reporter's question, Vice President Zhang said that the water supply company is a water supply agreement signed with the property company. The two parties to the contract are the water company and the property. According to the contract law, the water supply company can only issue invoices to the other party of the contract (that is, the property), but not to the owner. Secondly, the water supply company cannot issue invoices according to the water price charged by the property owners.

Vice President Zhang said that they have put forward suggestions to the relevant departments to formulate a transitional policy to prevent property enterprises from paying value-added tax and reduce the burden on property enterprises before all meter reading is actually implemented.

The relevant person in charge of Haikou Power Supply Bureau said that the situation of the power supply department and the water supply company is similar. To solve the current problems faced by property companies, it is necessary to implement all meter reading to households. However, due to property rights, power supply equipment and other issues, it will take time to realize all meter reading to households.

& gt& gt& gt& gt National Tax Department:

There are four conditions to be met if VAT is not levied temporarily.

It is understood that in response to the situation reflected by the property association, the Provincial State Taxation Bureau recently made a written reply saying that according to the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and its detailed rules for implementation, and the Announcement of the Hainan Provincial State Taxation Bureau on Issues Related to the Sales of Water and Electricity Value-added Tax by Property Management Companies, the behavior of property companies collecting water and electricity fees can be treated differently in the following two situations:

First, the property management company sells water and electricity. Water supply and power supply companies uniformly sell water and electricity to property management companies, uniformly collect water and electricity fees from property management companies, and issue sales invoices to property management companies. Then the property management company sells water and electricity to the residents of the community and collects the price, which belongs to the property management company selling water and electricity. In case of the above-mentioned water and electricity sales, the property management company shall receive the invoice for goods sales from the local competent tax authorities and issue it to the users, and pay the value-added tax according to the goods sales.

Second, the property management company collects utilities. Property management enterprises are entrusted by water supply and power supply enterprises to collect water and electricity fees. If the following conditions are met, value-added tax will not be levied temporarily: (1) Holding relevant collection agreements; Property companies do not advance funds; When collecting water and electricity charges, the water supply and power supply company will forward the commodity sales invoice issued to the user to the user property management company; Settle the payment with the customer according to the actual sales and value-added tax collected by the seller, and charge a handling fee (the handling fee is calculated and paid according to the brokerage service).

Yesterday, the reporter went to the provincial tax department for verification, and the relevant person in charge said that the situation was indeed as stated in the reply. At present, this situation needs to be resolved through consultation with other relevant departments.