1, equipment maintenance fee, belongs to the repair and mending, the applicable VAT rate is 13%;
2, central air-conditioning maintenance fee, belongs to the construction service, the applicable VAT rate is 9%;
3, elevator maintenance, belongs to the other services, the value-added value of the applicable tax rate is 6%.
How to open a VAT invoice:
The process of opening a VAT invoice: enter the system→invoicing management→invoicing management→invoicing filling→invoicing number confirmation→entering the interface of "special invoicing"→fill in the information of the purchaser→fill in the information of the goods→print the invoice.
At present, the national VAT invoices are issued by the anti-counterfeit tax-control system. After entering the invoicing system, you will enter the corresponding information of the purchaser, and after entering the unit price and quantity, the system will automatically calculate the total price and tax, the tax-inclusive price and the tax amount, and you only need to check the invoicing person. If there is a discrepancy in the amount calculated by the system automatically because of rounding off, you only need to enter the unit price in the decimal digits.
For the concept of value-added tax (VAT), enterprises as the main taxpayers, there are two basic categories, respectively, small taxpayers and general taxpayers, the main body of different tax rates are different. Then, according to the enterprise business, products are different, enterprise VAT rate is also different. For some special industries, such as export products, the VAT rate can be 0, which also reflects the leverage of tax for the national economy. It is also obvious that the tax rate cannot be exactly the same for different taxpayers and different objects of taxation.
There are several tax rates:
There are three VAT rates, which are 13% (production, sales, import of goods, and leasing of tangible movable assets); 11% (provision of construction, installation and transportation services); and 6% (part of the modern service industry).
Legal basis:
Article 15 of the Implementation Measures for the Pilot Scheme for the Conversion of Business Tax to Value-added Tax (VAT), VAT rate:
(a) When a taxpayer engages in a taxable act, the tax rate shall be 6%, except for the provisions of items (b), (c) and (d) of this article. (ii) The tax rate is 11% for the provision of transportation, postal, basic telecommunication, construction and real estate leasing services, the sale of real estate, and the transfer of land use rights. (iii) Provision of tangible movable property leasing services, the tax rate is 17%.(iv) Cross-border taxable acts occurring in domestic units and individuals, the tax rate is zero.
The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation. Article 16 The value-added tax (VAT) collection rate is 3%, unless otherwise specified by the Ministry of Finance and the State Administration of Taxation.