According to the query on the official website of Lulin, the Reply of the State Administration of Taxation on the Taxation of Elevator Maintenance and Repair Revenues stipulates that elevators belong to the scope of value-added taxable goods, and after the installation and operation, they will be formed into immovable property together with buildings. Enterprises selling elevators and responsible for the installation, maintenance and repair of the income obtained, together with the collection of value-added tax. For the professional company which is not engaged in the production and sale of elevators, but only engaged in the maintenance and repair of elevators, the income obtained from the maintenance and repair of elevators after installation and operation shall be subject to business tax. The elevator maintenance fee contract is not a stamp duty taxable voucher, the enterprise does not need to pay stamp duty.