According to Article 19 of the Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.28), "If the lessor issues invoices for expenses such as water, electricity, gas, air conditioning, heating, communication lines, cable TV and internet as taxable items, the expenses incurred by the enterprise in renting (including the enterprise as a single lessee) office space and production site will be deducted before tax by the enterprise. If the lessor adopts the allocation method, the enterprise will use other external vouchers issued by the lessor as pre-tax deduction vouchers. " Therefore, when the landlord collects the water and electricity charges, the enterprise can deduct the water and electricity charges before tax with the receipt of the water and electricity charges issued by the landlord and a separate bill.