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物业公司收取租户的水电费应该给租户开具收据，并不需要开具发票，而且也不能进收入。因为集中发票要求收取方才能开票，租户收取的水电费是从电局和水务公司那里发出的，所以不能开出发票。仅此而已，不能进入物业公司的收入栏里。 Electricity and water fees collected by the property company should be issued to the tenant with a receipt, and no invoice should be issued. Furthermore, it cannot be entered into income. Because the centralized invoice requires that the recipient can issue the invoice, the electricity and water fees that the tenant receives are issued from the power bureau and the water company, so the invoice cannot be issued. That's all, and it can't be entered into the income column of the property company. 而且，电局和水务公司开的发票不可以抵扣，因为物业公司本身没有买卖行为，也就没有进项和销项发票，也就不能抵扣。 Furthermore, the invoices issued by the power bureau and the water company cannot be deducted, because the property company itself does not have any buying and selling activities, and therefore it does not have any input and output invoices, so it cannot be deducted. 拓展知识：不少商家以物业公司“代开发票”为名开展发票销售诈骗活动，让纳税人不留后患。因此，物业公司收取租户水电费时一定要遵守国家规定，不得代开假冒发票，一旦发现亲自处理，切不可蒙在鼓里。 Expansion of knowledge: Many merchants use the name of the property company to carry out invoice sales fraud under the name of "issuing invoices on behalf of". Therefore, when the property company collects the electricity and water bills of tenants, it must abide by the state regulations and not issue false invoices. Once found, it must be personally handled and must not be kept in the dark.