How to calculate the water and electricity charges collected and remitted by the property company?

If the unit collecting 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 shall be regarded as the sale of water and electricity, and value-added tax shall be paid. At this time, the unit that collects water and electricity charges must issue a VAT invoice to the owner. There are two situations: (1) The unit that collects water and electricity charges is the general VAT taxpayer. Where an enterprise owner requests to issue a special VAT invoice, the unit that collects water and electricity charges shall issue a special VAT invoice to the owner, and at the same time, it can deduct the VAT paid to the electric power bureau. (2) The unit that collects utilities is the small-scale VAT taxpayer. If the business owner asks for a special VAT invoice, he can issue it at the tax authorities.

Legal basis: Article 5 of the National Tax Law of People's Republic of China (PRC). The State Council tax authorities are in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.