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What is the tax rate for elevator maintenance?
AnnouncementNo. 1 1 (20 17) of State Taxation Administration of The People's Republic of China: "Taxpayers shall pay value-added tax according to" other modern service industries "for the maintenance services provided after elevator installation and operation."
Whether it is man-made damage or other reasons, according to the above announcement, the tax rate of elevator maintenance fee for general taxpayers is 6%, and that for small-scale taxpayers is 3%.
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