1. General taxpayers need to issue 6% maintenance service invoices. First, it is necessary to confirm whether there are 6% maintenance services in the company's business license; If not, you can't open it yourself, you can only take it to the tax bureau to open it on your behalf.
2. If there are these business projects, you must apply for a tax rate of 6%. As long as you need to find a tax controller to maintain the service charge billing items and tax rates in the system, you can choose the tax rate of 6% when invoicing.
3. General taxpayers refer to enterprises and business units whose annual sales of value-added tax (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.
Extended data:
At the earliest, the service industry mainly served the circulation of commodities. With the prosperity of the city and the increase of the number of residents, the service industry is not only indispensable in economic activities, but also gradually turns to serve people's lives.
The high productivity and developed social division of labor created by socialized mass production have prompted some labor in production enterprises to gradually separate from the production process (for example, the maintenance workshop of a factory has gradually become a repair enterprise), join the ranks of service industries and become an independent industry serving production.