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Can the property company charge electricity?
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 residents and collects the price, which belongs to the behavior of the property management company selling water and electricity. For the above sales of water and electricity, the property management company shall calculate and pay the value-added tax according to the goods sold, and issue an invoice to the payer.
Second, property management companies charge utilities. Property management enterprises are entrusted by water supply and power supply enterprises to collect water and electricity charges, and if the following conditions are met, value-added tax will not be levied temporarily:
1. Hold relevant collection agreement;
2, the property company does not advance funds;
3. When collecting utilities, transfer the goods sales invoice issued by the water supply and power supply company to the user;
4. The property management company shall settle accounts with customers according to the sales amount and the value-added tax actually collected by the seller. If the property management company settles the payment with the customer according to the actual sales and value-added tax collected by the seller, and collects the handling fee, then the handling fee will be calculated and paid according to the brokerage service. If the water and electricity fee is not reached, the value-added tax shall be calculated and paid according to the sales amount of water and electricity, and the applicable tax rate or collection rate shall be selected, and the invoice shall be issued to the payer according to the relevant detailed code.
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