What is the charging item of pool fee and what is the tax rate?

The charging items of swimming pool fee are water and electricity. The tax rate is 5%. According to the relevant public information, the pool fee refers to the cost of public lighting, water use and greening in the property community. The billing tax rate of property fees is 5%. Property companies are general taxpayers. The power supply company issues a special VAT invoice to the property company, and the property company declares the input tax deduction. The shared electricity fee charged by the property company is declared as the extra cost of the property fee to pay the value-added tax, and the invoice for the shared electricity fee is issued by the property company to the users.