中英对照 国家税务总局关于物业管理服务中收取的自来水水费增值税问题的公告2016.docx

/AnnouncementoftheStateAdministrationofTaxationonIssuesconcerningVaIUe-AddedTaxonWaterSupplyChargesCollectedinPropertyManagementServicesDocumentNumber：AnnouncementNo.542016oftheStateAdministrationofTaxationAreaof1.aw:Value-AddedTax1.evelofAuthority：DepartmentalRegulatoryDocumentsIssuingAuthority：StateTaxationAdministrationDateIssued：08-19-2016EffectiveDate:08-19-2016Status：EffectiveAnnouncementoftheStateAdministrationofTaxationonIssuesconcerningValue-AddedTaxonWaterSupplyChargesCollectedinPropertyManagementServices(AnnouncementNo.542016oftheStateAdministrationofTaxation)Thefollowingmattersconcerningvalue-addedtax("VAT”)onwatersupplychargescollectedinpropertymanagementservicesareherebyannounced:AtaxpayerthatprovidespropertymanagementservicesshallcalculateandpayVATatthelevyrateof3%inthesimpletaxcomputationmethodbyusingthebalanceafterdeductingitsexternalpaymentofwatersupplychargesfromthewatersupplychargescollectedfromservicerecipientsasitssalesvolume.ThisAnnouncementshallcomeintoforceonthedaleof国家税务总局关于物业管理服务中收取的自来水水费增值税问题的公告（国家税务总局公告2016年第54号）现将物业管理服务中收取的自来水水费增值税有关问题公告如下：提供物业管理服务的纳税人，向服务接受方收取的自来水水费，以扣除其对外支付的自来水水费后的余额为销售额，按照简易计税方法依3%的征收率计竟缴纳增值税。本公告自发布之日起施行。2016年5月1日以后己发生并issuance.Noadjustmentisrequiredtomattersthathave处理的事项，不再作调整；未处理的，按本公告规定执行。特此公告。国家税务总局2016年8月19日occurredandbeentreatedafterMay1,2016;butthosethathavenotbeentreatedshallbegovernedbythisAnnouncement.StateAdministrationOfTaxationAugust19,2016