No, the charging service fee is the *life service*charging service fee invoiced at 6%.

To charge electricity fees and battery charging and replacement service fees, first distinguish between the daily service industry and the modern service industry. The main objects of the daily service industry are individuals and families, while your company’s service objects are enterprises, so the tax items In terms of application, you can first exclude the daily service industry; secondly, determine whether it belongs to other modern services or to the sale of electricity. According to Cai Shui Zi [1994] No. 026, collection and payment must meet the following conditions:

(1) ) The entrusted party does not advance funds;

(2) The seller issues an invoice to the entrusting party, and the entrusted party transfers the invoice to the entrusting party;

(3) The entrusted party settles the loan with the entrusting party based on the actual sales volume and value-added tax collected by the seller (if the goods are imported as an agent, the value-added tax collected by the customs), and charges additional handling fees.