The tax rate of maintenance fee is:

1, the applicable VAT rate is17% for general taxpayers engaged in repair and replacement services;

2. The VAT rate applicable to small-scale taxpayers engaged in repair and replacement services is 3%.

Second, analyze the details

The maintenance fee tax rate is a kind of value-added tax. VAT taxpayers are divided into two different subjects according to sales, namely small-scale taxpayers and general taxpayers. Maintenance cost refers to the cost of repairing and maintaining fixed assets such as equipment and real estate. Specifically, it includes the cost of materials, labor, machinery, manufacturing and management fees incurred in maintenance.

Third, is the maintenance cost invoiced as labor cost? How to invoice?

The services provided by processing, repairing and repairing belong to VAT taxable services, and the maintenance expenses belong to services. Units and individuals that have gone through tax registration shall apply to the competent tax authorities for purchasing and issuing ordinary invoices corresponding to their business scope. However, in the commercial activities stipulated in the tax law, such as selling goods, providing taxable services, transferring intangible assets, and selling real estate, you can apply to the competent tax authorities for issuing ordinary invoices on your behalf. Units and individuals applying for tax registration may issue invoices for their business income from the date of obtaining the business license to the date of obtaining the tax registration certificate. The competent tax authorities shall deal with the units and individuals that should have gone through the tax registration procedures according to law, and after going through the tax registration procedures, if it is necessary to issue invoices for their business income from the date of obtaining the business license to the date of obtaining the tax registration certificate, they shall issue invoices on their behalf. Units and individuals that do not need to apply for tax registration and need to issue invoices for their temporary income may be invoiced by the competent tax authorities. Therefore, individuals who meet the above conditions can apply to the competent tax authorities in the place of business for issuing ordinary invoices.