According to Article 6(3) of the Announcement of the State Administration of Taxation on Clarifying Some VAT Levy and Management Issues of Chinese-Foreign Cooperative Schools (SAT Announcement No. 42 of 2018), the maintenance services provided by taxpayers for machines and equipment after installation and operation shall be subject to VAT in accordance with the "other modern services".
Therefore, the extended warranty service provided by the enterprise to the customer for the machinery and equipment after installation and operation shall be invoiced as "other modern services". The VAT rate for the provision of modern services is 6% for general taxpayers and 3% for small-scale taxpayers.