The applicable tax rates for general taxpayers are: electricity sales 13%, water sales 9%, and small-scale taxpayers 3%.
Electricity charge is the sales price of power products (or commodities), and the income from electricity sales is taxed by the state. Although the taxpayers of electricity tax are power plants and power supply departments, the consumers of electricity are the ultimate undertakers of the tax collected by the state. Therefore, the electricity bill paid by consumers includes tax 1.