Monitoring system maintenance fee tax rate

13 percent tax rate. According to the query business new knowledge information shows: general taxpayers to provide repair and mending services, value-added tax applies to 13 percent tax rate, the installation and operation of machinery and equipment to provide maintenance services, in accordance with other modern services to pay the value-added tax, the tax rate of 6 percent, if not accounted for separately applicable to the sales of different tax rates or levy rates, from the higher the applicable tax rate, and the monitoring system maintenance fee belongs to the general taxpayer to provide The monitoring system maintenance fee is a general taxpayer to provide repair and maintenance services, so it is 13 percent tax rate.