How do property companies pay taxes simply by collecting tap water?

If the tap water of the property company is simply collected, the value-added tax shall be calculated and paid at the rate of 3% according to the simple tax calculation method. As well as the tap water fee charged by taxpayers providing property management services to clients according to the Announcement of State Taxation Administration of The People's Republic of China on Charging Tap Water Value-added Tax in Property Management Services, it is regarded as the sales after paying tap water fee externally, and the value-added tax is calculated and paid at the rate of 3% according to the simple taxation method.