Elevator equipment maintenance fees for general taxpayers are calculated at a tax rate of 6%, and for small-scale taxpayers, elevator equipment maintenance fees are calculated at a tax rate of 3%. General taxpayers provide installation services when selling elevators, and their installation services can choose to apply the simplified tax calculation method according to the type of project. Taxpayers shall pay value-added tax on the maintenance services provided to the elevators after installation and operation according to "other modern services".

The specific accounting entries for enterprise elevator maintenance fees are:

Debit: management expenses - maintenance fees

Credit: bank deposits

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui (2016) No. 36), real estate refers to property that cannot be moved or that will cause changes in nature or shape after being moved, including buildings. Objects, structures, etc. Buildings, including residences, commercial buildings, office buildings and other structures used for living, working or other activities. Structures, including roads, bridges, tunnels, dams and other structures.

Elevators are within the scope of VAT taxable goods, but after installation and operation, they form real estate together with the building.