Can the receipt of utilities collected by the property be collected before tax?

The accounting treatment of water and electricity charges collected by the property is,

Borrow: bank deposits and other subjects,

Credit: other payables.

At the same time,

Debit: other payables,

Loan: bank deposits and other subjects.

If you just collect and remit the money, you can't deduct it before tax without income, and you don't need to pay enterprise income tax.