Maintenance costs belong to repair and replacement services in labor services. The fees charged by senior technicians or units with maintenance qualifications for providing maintenance services to customers are called maintenance fees. There are many kinds of maintenance fees, such as computer maintenance fees and air-conditioning maintenance fees. Anything that needs maintenance when it is damaged can be called maintenance fees. The general taxpayer's VAT rate is 13, the small-scale collection rate is 3%, and the collection rate during the epidemic period is 1%.

Second, the analysis details

Individuals who open maintenance tickets can open them at the tax bureau. Bring your ID card, payment certificate or contract issued by the payer, and tax to the tax bureau to make out an invoice. The maintenance of real estate such as houses shall be invoiced to the local taxation bureau; Maintenance of machinery and equipment shall be invoiced to the IRS.

General VAT taxpayers issue maintenance invoices at the rate of 17%, and taxpayers provide processing, repair and replacement services at the rate of 17%. Repair and repair enterprises are taxpayers of value-added tax. If they are general taxpayers of value-added tax, they should issue special VAT invoices at the rate of 17% to calculate the output tax of value-added tax. If it is a small-scale VAT taxpayer who provides repair and replacement services to the outside world, an ordinary invoice should be issued according to the collection rate of 3%, and the VAT payable should be calculated by a simple method.

Third, how to write the details of the maintenance invoice

Maintenance fees are supposed to fall within the scope of business tax, but many companies are hard to distinguish.

If the company specializes in maintenance and the parts are sporadic parts, then there should be an invoice for registered business tax. If the amount of parts is not large, they can all be put into the maintenance fee. If it is too large, it needs to be accounted separately.

If the company sells spare parts and takes care of maintenance, it belongs to the scope of value-added tax. If the maintenance fee is not very high, the unit price of spare parts can be written at a high point. But in this way, if small-scale enterprises can still be ordinary taxpayers, the tax rate will be high, with sales value-added tax 17% and maintenance fee business tax of 5%.