1. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Clarifying the Issues Concerning the Transformation of VAT Collection and Management (State Taxation Administration of The People's Republic of China AnnouncementNo. 1 1, No.2065438):
Taxpayers pay value-added tax (tax rate is 6%) on maintenance services provided after elevator installation and operation according to "other modern services".
Two. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services (Caishui [2065 438+06] 140):
Taxpayers who rent construction equipment to others for use and are equipped with operators shall pay value-added tax (9% tax rate) according to "construction services".
Note: Only the leased equipment belongs to tangible movable property lease, and the tax rate is 13%.
Three. According to the provisions of annex 1 of the notice on comprehensively promoting the pilot reform of business tax to value-added tax (Caishui [2016] No.36):
1. Reinforcement and maintenance of buildings and structures are repair services (the tax rate is 9%).
2. Land leveling, blasting, mine perforation, stripping and cleaning of surface attachments (including rocks, soil and sand) to serve other buildings (the tax rate is 9%).
3. Engineering survey and exploration services and surveying and mapping services belong to modern service industries-research and development and technical services (the tax rate is 6%).
4. Engineering design services belong to modern services-cultural and creative services (the tax rate is 6%).
5. Engineering cost verification, engineering supervision and architectural drawing audit belong to modern service-verification consulting service (tax rate is 6%).
6. Labor dispatch service and labor outsourcing service belong to modern services-business auxiliary services (the tax rate is 6%).
7. Construction waste removal service belongs to modern service-other modern services (tax rate is 6%), and domestic waste removal service belongs to life service-other life services (tax rate is 6%). (Henan Taxation 12366 reply)
4. According to Fujian Provincial Taxation Bureau's "2021April 12366 Consultation Hot and Difficult Questions Set",
1. When providing highway maintenance services, VAT shall be paid according to construction services-repair services (tax rate is 9%).
2. Cable repair service. If the repaired wires belong to the ancillary equipment and supporting facilities of buildings or structures, VAT shall be paid according to the repair service (the tax rate is 9%); If ancillary equipment and supporting facilities do not belong to buildings or structures, value-added tax shall be paid according to the repair and replacement services (the tax rate is 13%).
Attachment: Questions and Answers on "20021April 12366 Consultation Hot and Difficult Questions" of Fujian Provincial Taxation Bureau
14. How to pay VAT when providing highway maintenance services?
Answer: According to annex 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), the implementation measures of the pilot project of changing business tax to VAT and the notes on sales services, intangible assets and real estate stipulate: "1. Sales services.
4) Construction services.
Construction services refer to the construction, repair and decoration of various buildings, structures and their ancillary facilities, the installation of lines, pipelines, equipment and facilities, and other engineering operations. Including engineering services, installation services, repair services, decoration services and other construction services.
Maintenance service.
Repair service refers to the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life. "
Therefore, to provide highway maintenance services, VAT should be paid according to repair services.
15. How to pay VAT when providing wire repair service?
Answer: 1. According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deduction of Input Tax on Fixed Assets (Caishui [2009] 1 13), "Auxiliary equipment and supporting facilities based on buildings or structures, whether accounted separately or not, are regarded as an integral part of buildings or structures, and their input tax shall not be deducted from the output tax. Auxiliary equipment and supporting facilities refer to: water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electric power, intelligent building equipment and supporting facilities. "
2. According to the Annex/kloc-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36) and the Implementation Measures of the Pilot Project of Changing Business Tax to VAT and Notes on Sales Services, Intangible Assets and Real Estate 1. Sales service.
4) Construction services
Maintenance service.
Repair service refers to the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life. "
3. According to Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of the Ministry of Finance of People's Republic of China (PRC)), "The repair and replacement mentioned in Article 1 of the Regulations refers to the business of repairing damaged goods and restoring them to their original state and function."
Therefore, if the repaired wires belong to the ancillary equipment and supporting facilities of buildings or structures, the value-added tax shall be paid according to the repair service; If ancillary equipment and supporting facilities do not belong to buildings and structures, value-added tax shall be paid according to the repair and replacement service.