How to fill in the income value-added tax declaration form for selling water and electricity?

On August 20 16, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Collecting Tap Water Value-added Tax in Property Management Services (Announcement No.54 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), hereinafter referred to as Announcement No.54).

"Taxpayers providing property management services shall charge tap water fees to the clients, and the sales amount shall be the balance after deducting the tap water fees paid by them, and the value-added tax shall be calculated and paid at the rate of 3% according to the simple tax calculation method".

Therefore, it should be filled in the "goods and services" column.