各省、自治区、直辖市和计划单列市地方税务局：关于物业管理企业代收费用是否计征营业税的问题，根据《中华人民共和国营业税暂行条例》及其实施细则的有关规定精神，现通知如下：物业管理企业代有关部门收取水费、电费。燃（煤）气资、维修基金、房租的行为，属于营业税“服? The local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state planning: On the question of whether the collecting fees charged by property management companies impose business tax, according to the relevant provisions of the Provisional Regulations of Business Tax of the People’s Republic of China and its implementing rules, the following is hereby notified: Management of the relevant departments charge water, electricity. Burning (coal) gas, maintenance funds, rent behavior, is a business tax "service?