personally, as long as both parties are willing, they can use a kitchen for water and electricity. If it is divided, choose different division methods according to the situation of the store. For example, the following situations:

1, the use time is different, and it can be used in time sharing. Charge according to the length of use.

2. if the use time is the same, it will be used in two areas, and the water and electricity can be charged separately in two areas.

3. It's simpler to buy a water metering system and pay according to the real data.

it should be noted that * * * water and electricity charges do not belong to the category of * * accepting taxable services, but should belong to the category of "taxable goods", regardless of the scope of value-added tax or enterprise income tax. Therefore, the provision in Article 18 of the Measures for the Administration of Pre-tax Deduction Vouchers of Enterprise Income Tax that * * * and other enterprises that accept taxable services take the split sheet issued by the enterprise as the pre-tax deduction voucher cannot be applied to utilities.

the provisions of article 19 of the measures for the administration of pre-tax deduction vouchers for enterprise income tax are applicable to the case that the lessor and the lessee use the water and electricity charges, and the lessee may use the water and electricity charges split sheet issued by the lessor as the pre-tax deduction voucher.

if the above-mentioned construction sites * * * use utilities, commercial real estate such as office buildings * * * and affiliated enterprises * * * use utilities, if the relevant parties have no lease relationship, the provisions of Article 19 of the Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax are not applicable, and other external vouchers such as the split sheet of utilities cannot be used as pre-tax deduction vouchers.