Legal analysis: The resale of public utilities is a very common phenomenon. Usually, property companies are involved, and tax treatment is more complicated, such as how to issue invoices, how to share them, and how to apply tax rates. If the taxpayer meets the following conditions in the process of collecting water and electricity charges on behalf of the hydropower sales unit, the fees collected by the taxpayer belong to the act of withholding, and the fees collected on behalf of the taxpayer do not belong to their taxable income. The entrusted charging unit does not advance funds; Hydropower sales units directly issue VAT invoices to end customers, or entrust taxpayers to issue VAT invoices to end customers using sales units' invoices. If the above conditions for collection and payment cannot be met at the same time, the collection of water and electricity fees shall be treated as resale of goods. In practice, it is basically impossible for a property company to collect and transfer ownership, which is not feasible and is basically handled as resale. First of all, it is clear that the VAT rate of water is 9% and that of electricity is 13%.

Legal basis: Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC). All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.