According to the "Provisional Regulations on Stamp Duty" (State Council Decree No. 11), the processing contract includes processing, customization, repair, repair, printing, advertising, mapping, testing and other contracts. The contracting party to the processing or contracting income of five ten thousandths of a decal.
Therefore, the elevator repair and maintenance contract signed by the enterprise should be in accordance with the "processing contract" tax items to pay the stamp duty, the contracting party according to the processing or contracting income of five ten thousandths of a decal.