One-time fees collected by public utility VAT payers are subject to VAT if the fees are directly related to the quantity of goods sold. Otherwise, such fees are not taxable.

• 对从事热力、电力、燃气、自来水等公用事业的增值税纳税人收取的一次性费用，凡与货物的销售数量有直接关系的，征收增值税；凡与货物的销售数量无直接关系的，不征收增值税。