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Can an average family buy electricity in a residential property and issue an invoice?
2. According to Article 45 of the Property Management Regulations, water supply, power supply, gas supply, heating, communication, cable TV and other units within the property management area shall charge relevant fees to the end users. Where a realty service enterprise accepts the entrustment to collect the fees mentioned in the preceding paragraph, it shall not collect additional fees such as handling fees from the owners.
3. When the property collects and pays the utilities, the relevant units can issue invoices to the end users and hand them over to the property for collection, or entrust the property to issue invoices for collection and payment.
4. The property can directly use its own invoice to collect water and electricity charges, without affecting the business tax. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Business Tax (Caishui [2003] 16), the turnover of units engaged in property management is the balance of all income related to property management minus the prices of water, electricity and gas paid by the owner and the rent paid by the lessee.
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