The tax rate of maintenance fee is:
1, general VAT taxpayers engaged in repair and maintenance services, the applicable VAT rate is 17%;
2, small-scale VAT taxpayers engaged in repair and maintenance services, the applicable VAT rate is 3%.
Two, analyze the details
Maintenance fee tax rate belongs to one of the value-added tax, value-added taxpayers according to the different sales are divided into two different subjects that is, small-scale taxpayers and general taxpayers. Maintenance fee is the cost incurred in the repair and maintenance of equipment, property and other fixed assets category of things. Specifically, it includes material costs, labor costs, machinery costs, manufacturing costs and management costs incurred for maintenance.
Three, the maintenance fee invoicing belongs to the labor cost how to invoice
Processing, repair, repair services provided by the value-added tax taxable services, the maintenance fee belongs to the labor service. The units and individuals who have applied for tax registration should apply to the competent tax authorities for the purchase and issuance of ordinary invoices corresponding to the scope of their business operations in accordance with the regulations. However, in the sale of goods, provision of taxable labor services, transfer of intangible assets, sale of real estate and other commercial activities as stipulated in the tax law, they can apply to the competent tax authorities to issue ordinary invoices on their behalf. Units and individuals who are applying for tax registration may have invoices issued on their behalf by the competent tax authorities for their business incomes occurring during the period from the date of obtaining the business license to the date of obtaining the tax registration document. Units and individuals who should apply for tax registration but have not done so, the competent tax authorities shall deal with them according to law and, after making up for the tax registration formalities, issue invoices for them if they need to issue invoices for the business incomes occurring during the period from the date of obtaining the business license to the date of obtaining the tax registration document. The competent tax authorities may issue invoices on behalf of the units and individuals who are not required to apply for tax registration, and who have temporarily obtained income and need to issue invoices. Therefore, if you meet the above provisions of the individual, you can apply to the competent tax authorities in the place of business to open ordinary invoices.