How to calculate the tax on electricity collected by the property? What should an accountant do?

Many merchants and households pay the electricity charges collected by property companies, so how to calculate the taxes and fees for collecting electricity charges? What should an accountant do? Learn from the deep space network!

How to calculate the value-added tax on electricity charges for property? What should an accountant do?

Announcement No.54 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 16, and the announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the value-added tax of tap water charges in property management services are as follows: Taxpayers providing property management services will pay value-added tax at the rate of 3% after deducting the tap water charges paid by them.

According to the provisions of Article 2 of the Property Management Regulations, property management refers to the activities that the owner selects a property service enterprise, and the owner and the property service enterprise repair, conserve and manage the house, supporting facilities and related sites according to the property service contract, so as to maintain the environmental sanitation and related order in the property management area. According to the current tax policy, the announcement about collecting tap water value-added tax in property management service has just been released (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement 2065438+).

The tap water fee charged is subject to the simple differential tax method, and the value-added tax is paid at the rate of 3%.

This policy is only applicable to taxpayers of property management, and other taxpayers (such as pure rental real estate) cannot apply this policy.

How to invoice the property for water and electricity charges?

1. If the unit that collects water and electricity charges has not signed an agreement with the water and electricity supply unit to entrust the collection of water and electricity charges, it is regarded as selling water and electricity, and VAT is required. At this time, the unit that collects water and electricity charges must issue a VAT invoice to the owner;

2. If the water and electricity fee collecting unit signs a contract of entrustment and withholding with the water and electricity supply unit, the water and electricity fee collecting unit is only responsible for collecting and withholding the water and electricity fee at a fair price, and the water and electricity supply unit shall issue an invoice to the operator, and the water and electricity fee collecting unit does not need to issue an invoice.