Is it reasonable to collect property fees and pay taxes according to the business building for residential rental?

If the utilities collected and paid by the taxpayer for renting the house and site from the lessee can be accounted for separately, the taxpayer can provide legal documents recognized by the tax authorities when collecting business tax, and deduct the utilities collected and paid, and only collect business tax on the difference. Those who do not meet the above requirements shall pay the business tax in full.