What is the tax rate of maintenance service fee

The tax rate for maintenance services is 6% for general taxpayers and 3% for small-scale taxpayers.

General taxpayers to provide repair and mending services, the value-added tax rate of 13%; the installation and operation of machinery and equipment to provide maintenance services, in accordance with the "other modern services" to pay value-added tax, the tax rate of 6%. If sales are not separately accounted for and subject to different tax rates or collection rates, the higher rate will apply. In the case of small-scale taxpayers, the rate of 3% is applied to the provision of repair and maintenance services and the provision of maintenance services for equipment. During the epidemic is currently a tax-free policy.