The property management company prepays the merchant's electricity fee 18000 yuan. The merchant was invoiced for 18000 yuan. Is this taxable? How to make accounting entries?

For the act of issuing invoices to customers.

Your power supply behavior is switching to power supply behavior, and you need to calculate and pay VAT on 18000 yuan.

First of all, according to Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (hereinafter referred to as the Detailed Rules for the Implementation of the Regulations on Value-added Tax), "Goods refer to tangible movable property, including electricity, heat and gas." Therefore, electricity belongs to the category of commodities. Secondly, according to Article 3 of the Detailed Rules for the Implementation of the VAT Regulations: "Selling goods means transferring the ownership of goods with compensation." Therefore, the transfer of power supply in this mine belongs to the act of selling goods. Third, according to Article 1 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (hereinafter referred to as the "Regulations on Value-added Tax"): "Units and individuals that sell goods or provide processing, repair and replacement services and import goods in People's Republic of China (PRC) are taxpayers of value-added tax and should pay value-added tax in accordance with these regulations." ; Item (1) of Article 2 of the Regulations on Value-added Tax stipulates: "Taxpayers selling or importing goods, except as stipulated in Items (2) and (3) of this article, have a tax rate of 17%."