Group 1 - The article discusses the tax treatment of water and electricity fees in the context of property rental and management services [1][2][5] - For property rental, water and electricity fees can be charged based on actual usage or included in the rent, with different VAT rates applicable [2][4] - For property management, similar rules apply, with specific VAT rates for actual usage and all-inclusive fees [6][8] Group 2 - General VAT rates for electricity are 13% for general taxpayers and 3% for small-scale taxpayers, while water fees are 9% for general taxpayers and 3% for small-scale taxpayers [2][4] - When water and electricity fees are included in the rent, general taxpayers can use a simplified tax method at a rate of 5% if the property was acquired before April 30, 2016 [4] - Property management services charging water fees must calculate the sales amount after deducting the water fees paid to external suppliers, applying a 3% VAT rate [6]