1, different tax rates:
There are two kinds of alimony, one is chattel alimony 17%, and the other is real estate alimony 1 1%.
Article 2 of the revised Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.
(2) The tax rate for taxpayers selling or importing the following goods is 13%(20 17 degenerated to 1 1% from July):
Maintenance cost is the maintenance of real estate, and the maintenance of houses and buildings above the project belongs to the scope of tax payment.
The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Clarifying the Issues Concerning the Collection and Management of Value-added Tax clearly stipulates that "taxpayers provide maintenance services after installation and operation, and collect value-added tax according to other modern service industries, with the tax rate of 6%".
2. Different scope: Repair refers to the business entrusted to repair damaged and disabled goods to restore them to their original state and function. Maintenance means protection and maintenance to keep it in a normal state.
Expand the index of equipment maintenance in data maintenance and maintenance.
The results of equipment maintenance should be accounted by corresponding technical and economic indicators, and there are two kinds of indicators reflecting the effect of equipment maintenance:
1. Technical condition index after maintenance.
2. Economic effect index of maintenance activities
The tasks of equipment maintenance are: according to the laws of equipment, always do a good job of equipment maintenance and extend the normal use stage of parts; Carry out necessary inspection on the equipment, and grasp the equipment situation in time, so as to take corresponding measures for maintenance before the parts enter the equipment problem.
Common equipment problems mainly include: wear, corrosion, leakage, impact, corrosion, scaling, deformation and so on. Because there are many kinds of equipment in various industries, the forms of expression are also diversified.
Traditional maintenance methods mainly include: lubrication, repair welding, machining, scrapping and updating, error correction, dirt cleaning and so on.
Baidu encyclopedia-equipment maintenance
Baidu Encyclopedia-Maintenance