Does the property company have to adopt the net amount method?

As the third party of tap water supply, the property company pays the cost to the tap water company according to the amount of water consumed by the owner, and has no control over the tap water itself, so the net amount method should be adopted for accounting.

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 for Property Management Services (State Taxation Administration of The People's Republic of China Announcement No.54, 20 16) stipulates: "Taxpayers who provide property management services will collect tap water fees from the clients after deducting sales, and pay VAT at the rate of 3% according to the simple taxation method." Around this policy, let's take a look at his frequently asked questions.

1. How can the differential tax levied by the property management company be invoiced to the clients?

General taxpayers and small-scale taxpayers can issue 3% VAT invoices in full, which can be ordinary invoices or special VAT invoices.

Basis for issuing special tickets: Interpretation of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China General Office's Announcement on the Value-added Tax of Tap Water Fee for Property Management Services in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on August 29th, 20 16: "Taxpayers who provide property management services charge tap water fees from clients, take the balance after deducting the tap water fees paid by taxpayers as sales, and pay VAT at the rate of 3% according to the simple tax calculation method. At the same time, taxpayers can issue special VAT invoices to clients at 3%. " That is to say, after the service object pays the water fee to the property service provider, it can obtain the special VAT invoice in full according to the payment price, and declare and deduct the input tax.

2. Which bills meet the tap water fee that can be deducted by the property company?

"Deducting the tap water fee paid to the outside world" requires legal and valid vouchers, and the actual operation includes VAT invoices or financial bills issued by financial departments at or above the provincial level.

3. The water fee paid by the property company includes the sewage treatment fee. Can I deduct it?

Announcement No.54 makes it clear that the tap water fee paid by it can be deducted, excluding sewage treatment fee.

4. Our company charged the owner the tap water fee of 6.5438+0.03 million yuan, and paid 927,000 yuan to the tap water company, and obtained the general VAT invoice. What is the actual value-added tax paid by our company? How to deal with the accounts?