I. The nature of maintenance services
Maintenance services usually include equipment maintenance, building maintenance, vehicle maintenance and so on. These services may be categorized under different tax headings for tax purposes, thus affecting the determination of the tax rate. For example, equipment maintenance may fall under the VAT heading "repair and fitting services", while building maintenance may fall under "construction services".
Type of tax registration
General taxpayers: General taxpayers are usually subject to the standard VAT rate for maintenance services provided by general taxpayers that are VAT taxable items. In China, the standard VAT rate includes several grades such as 13%, 9% and 6%, and the specific rate depends on the specific tax item of the maintenance service.
Small-sized taxpayers: Small-sized taxpayers are subject to a simplified levy on the maintenance services they provide. In China, the VAT levy rate for small-scale taxpayers is usually 3% (with incentives during epidemics, such as a 1% levy), but the exact rate may also vary depending on regional and policy differences.
III. Special Circumstances and Preferential Policies
In some cases, maintenance services may be subject to tax preferences or exemptions. For example, tax breaks may be granted for maintenance services in specific industries or regions; there may also be tax incentives for environmental protection, energy conservation and other types of maintenance services.
In summary:
The tax rate of repair invoices depends on the nature of the repair service and the type of tax registration of the enterprise providing the repair service. The standard VAT rate is usually applied to maintenance services provided by general taxpayers, while the simplified tax rate is applied to small taxpayers. In addition, attention needs to be paid to possible special circumstances and incentives.
Legal basis:
The People's Republic of China (Draft) Law on Value-added Tax (VAT)
Article 15 stipulates that: the VAT rate:
(1) For taxpayers' sales of goods, processing, repairing, and repairing services, and leasing services for tangible movable assets, and imports of goods, the rate of VAT shall be thirteen percent (13%), except as provided for in items 2, 4, and 5 of this article.
(2) Taxpayers selling transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring the right to use land, selling or importing the following goods, except for the provisions of the fourth and fifth subparagraphs of this Article, the tax rate shall be nine percent:
Agricultural products, edible vegetable oils, edible salts;
Proprietary water, heating, cooling, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products for residential use;
Books, newspapers, magazines, audio-visual products, electronic publications;
Fodder, chemical fertilizers, pesticides, agricultural machinery, agricultural films.