They are all taxable activities of value-added tax, but the tax rate is the same as that of sales and repair, but not the same as that of installation.

I. Sales and Maintenance

According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax

Article 1 Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

Article 2 VAT rate:

The tax rate for taxpayers selling or importing goods is 17%, except as provided for in items (2) and (3) of this article;

Taxpayers selling or importing the following goods, the tax rate is 13% (omitted)

Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.

Therefore, the tax rate for sales and maintenance is 17%.

Second, the installation

According to Annex 1 of the Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36): Implementation Measures for the Pilot Project of Changing Business Tax to VAT.

Description of sales service, intangible assets and real estate:

(4) Construction service industry: refers 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.

2. Installation service: refers to the assembly and installation engineering work of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other various equipment and facilities, including the installation engineering work of workbench, ladder and railing connected with the installed equipment, as well as the insulation, anticorrosion, heat preservation and painting of the installed equipment.

Chapter III Tax Rates and Collection Rates

Article 15 VAT rate:

Taxpayers who have taxable activities shall be taxed at a rate of 6%, except as provided for in items (2), (3) and (4) of this article.

Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%.

Provide tangible movable property leasing service at the tax rate of 17%.

The cross-border taxable behavior of domestic units and individuals has a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Therefore, after the "camp reform", the installation belongs to the construction service industry, and the tax rate is 1 1%.