The automobile maintenance industry belongs to the category of repair and repair service industry in the tax classification code, and the code is 202000. Compilation rules of general invoice classification code: the general invoice classification code (hereinafter referred to as classification code) is 12 digits: the first digit is the code of State Taxation Bureau and Local Taxation Bureau, the first digit is the State Taxation Bureau, the second digit is the Local Taxation Bureau, and the zero digit is the General Administration; The 2 nd, 3 rd, 4 th and 5 th digits are area codes (prefecture-level), which are subject to the unified codes of the national administrative regions, and the China General Administration is 0000; The 6th and 7th digits are year codes (for example, 2004 is represented by 04); The eighth place is the unified industry code; No.9, 10,1,12 are detailed invoice category codes, which are compiled by the state taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans in accordance with the principle of ensuring the uniqueness of each invoice code. Invoice issuing rules: the ordinary invoice number is 8 Arabic numerals. If the invoice number resources are insufficient, it should be set as the batch code in combination with the classification code, that is, one of the 9th, 10,1and 12 bits of the classification code; Enterprise-named invoices can be compiled by setting a single number in the 9th, 10,1and 12 classification codes, or directly assigning a number to each enterprise in the invoice number.