Relevant tax policies for enterprises to issue VAT invoices when reselling electricity charges.

Taxpayers who provide 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. According to the simple tax calculation method, VAT is paid at the rate of 3%. The corresponding income shall not be deducted.

Property companies selling water, whether small-scale taxpayers or ordinary taxpayers, are subject to VAT at the rate of 3%. The resale of water and electricity by property companies is completely different. The tax basis of value-added tax is full tax instead of differential tax, and value-added tax is paid according to the goods sold. In the case that both sides of the enterprise are general taxpayers, the general taxation method can realize the transfer of tax amount and avoid the phenomenon of double taxation. If small-scale taxpayers resell, the deduction chain will be interrupted, and all the electricity fees they pay to the power company will be regarded as costs. The prepaid fee charged to the other party will be calculated at the tax rate of 3%, and the other party can only deduct 3% of the tax with the ticket, and the state will levy taxes repeatedly. In order to solve this problem, Anhui Provincial Taxation Bureau put forward a better solution to the problem that general VAT taxpayers obtain input tax deduction vouchers from power supply enterprises through business premises lessors and business premises property management units that do not have the qualifications of general VAT taxpayers.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.