The tax classification code of maintenance fee is 202. Taxpayers who fail to use tax classification codes according to the provisions shall be ordered by the tax authorities to make corrections, and may be fined less than 1 10,000 yuan, and the punishment shall be made public. When taxpayers issue VAT invoices, the contents of the invoices should be truthfully issued according to the actual sales situation. If the tax authorities find that the code selected by the taxpayer does not meet the requirements after the intelligent matching assistant and manual review of the code, the competent tax authorities will order the taxpayer to make corrections within a time limit.

Second, the analysis details

If the party fails to make corrections within the time limit, it shall be regarded as a malicious choice of coding. Taxpayers who maliciously choose the code belong to issuing invoices that are inconsistent with the actual business conditions. The competent tax authorities will deal with them in accordance with the regulations, confiscate the illegal income, and impose a fine of less than 50,000 yuan if the amount of false issuance is less than 1 10,000 yuan, and impose a fine of more than 50,000 yuan and less than 500,000 yuan if the amount of false issuance exceeds 1 10,000 yuan. If the party constitutes a crime, it needs to be investigated for criminal responsibility according to law.

3. What is the tax rate for maintenance fees?

The tax rates for maintenance fees are as follows:

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

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