Our company is a small-scale taxpayer. Can the property management fee invoice include utilities?

The water and electricity charges collected by the property company are treated as water and electricity resale in tax, and invoices are issued according to regulations. 1. Collection of water fee: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax of Tap Water Fee for Property Management Services (Announcement No.54 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), No.2016), the tap water fee charged by taxpayers for providing property management services to service recipients shall be regarded as the sales after deducting the tap water fee paid by them, and the VAT shall be calculated and paid at the rate of 3% according to the simple taxation method. 2. Collection of electricity charges: In practice, the collection of electricity charges is treated as resale electricity charges, and the price and taxes are charged according to regulations. Small-scale taxpayers pay VAT at 3% of sales.

Invoice issuance: the commodity code is "30408029900000000 other brokerage services", and commodities or taxable services can be issued with the name of "collecting water fees".