What invoice will be issued after the property receives the unit water fee in advance?

The utilities charged by the property can be invoiced. Details are as follows:

1. The property company collects water and electricity charges. The water and electricity company issued an invoice to the property company, and the business scope of the property company does not sell water and electricity. However, if the water and electricity sales business occurs, it belongs to the scope of value-added tax. Special VAT invoices or ordinary VAT invoices can be issued to tenants according to the current regulations.

2. If the property management company doesn't advance the funds, after collecting the utilities, the water supply company, power company, etc. Will issue invoices to customers, which can be regarded as procurement business, and the property management company should hand over the invoices to customers.

Annex 1 Article 40 of the Finance and Taxation Documents. The "Measures for the Implementation of the Pilot Reform of Business Tax to VAT" stipulates that:

If a sale includes both services and goods, it is a mixed sale. Units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall pay value-added tax according to the goods sold; Other units and individual industrial and commercial households should pay value-added tax according to sales services.

Whether the property company sells water and electricity while providing property services belongs to the mixed sales of "selling water and electricity" and "providing property" should be judged to pay value-added tax according to the "nature" of the property company. Generally speaking, property companies are not "units and individual industrial and commercial households engaged in commodity production, wholesale or retail", that is to say, invoices for property services, including utilities, are issued according to the provision of property services; At the same time, the water and electricity input tax obtained by the property company can also be deducted normally.