1. Regarding the issue of collecting water and electricity fees by property companies
(I) The water and electricity fees settled by property companies according to actual usage are taxable goods resale.
Where electricity charges: VAT General taxpayers and property companies are calculated and paid VAT at 17%, and the input tax amount obtained correspondingly can be deducted; VAT Small-scale taxpayers and property companies are calculated and paid VAT at 3%, and the input tax amount obtained correspondingly can not be deducted.
Where water fee: The tap water fee collected by property companies is uniformly charged at a 3% rate. After deducting the corresponding tap water fee paid to the outside, VAT will be calculated and VAT can be paid in full. The specific calculation formula is as follows:
Taxable amount =(Tap water charges include tax-inclusive unit price ×Tap water actual usage -Tap water charges include tax-inclusive unit price ×Tap water actual usage) ÷(1+3%) × 3%
Before the value-added tax declaration system is adjusted, the corresponding tap water fee income is temporarily declared according to the "Taxable Services" item.
VAT general taxpayer When a property enterprise provides property services, the corresponding tap water input tax can be deducted, but the input tax contained in the tap water water fee calculated according to the above method should be transferred out of input tax in the month when the deduction occurs.
The sewage treatment fee collected by property companies according to the prescribed billing standards and actual usage is a transfer of collection and payment and will not pay value-added tax for the time being. Property enterprises should issue ordinary value-added tax invoices using the code of "Not-taxed items that have not occurred in sales". Before the invoice system is adjusted, the invoice will be temporarily issued at the 0-tax rate item.
The sewage treatment fee that property companies fail to charge according to the prescribed billing standards shall be deemed to be the income from reselling tap water.
(II) If a property enterprise fails to settle water and electricity charges (including sewage treatment charges) according to the actual usage, it shall calculate and pay value-added tax based on the taxable services provided.
VAT General taxpayer property enterprises shall pay VAT at 6%, and the corresponding input tax shall be deducted; small-scale VAT taxpayer property enterprises shall pay VAT at 3%, and the corresponding input tax shall not be deducted.
2. . Is the operating fees of residential elevators and water pumps collected by property management unit applicable to the non-tax policy?
The operating fees of residential elevators and water pumps collected by property management units are property management income and value-added tax should be levied according to regulations. The input tax obtained by incurring maintenance fees, repair fees, electricity fees and other expenses can be deducted.
3. The decoration services provided by property service companies to owners shall be paid value-added tax in accordance with the "construction services".
4. After-sales public housing property management fee, public housing rent
The property management unit charges residents the after-sales public housing property management fee income in accordance with the after-sales public housing property management fee standards stipulated by the Price Bureau, and temporarily collects value-added tax. After-sales public housing property management fee refers to the management fee collected in accordance with the standards stipulated by the Price Bureau, and the operating fees, cleaning fees and security fees charged according to the regulations of the Real Estate Bureau and the Price Bureau.
VAT tax is temporarily exempted from renting public housing income from residents and employees of the unit in accordance with the public housing rental fee standards stipulated by the Price Bureau.
