first, business tax is required to collect electricity charges. see article 13 of the business tax rules. Secondly, since it is collected by A, it proves that the invoice is issued to Company A, and Company A can't issue VAT invoice to Company B, at this time, there is no invoice available for Company B.. So under normal circumstances, A can only issue a business tax invoice to B. In this case, the best way to deal with it is to take the collected electricity bill as part of the income. (In fact, the best way to handle this kind of rental is to go through the transfer formalities with the power company, and company B will pay the electricity bill. )

debit: other business costs? 3

? Loan: bank deposit 3. Loan: accounts receivable-Company B 3

Loan: other business income? 3

The "out-of-price charges" mentioned in Article 5 of Article 13 of the Regulations include fees, subsidies, funds, collection fees, returned profits, incentive fees, liquidated damages, late fees, deferred payment interest, compensation, collected funds, advance payment, penalty interest and other out-of-price charges of various nature, but it does not include government funds or administrative fees collected on behalf of the following conditions:

(.

(2) financial bills printed by the financial department at or above the provincial level shall be issued at the time of collection;

(3) All the money received shall be turned over to the finance.