36 document: “(construction services) repair services refer to engineering operations that repair, reinforce, maintain and improve buildings and structures to restore their original use value or extend their service life.” According to Article 6 of the announcement of the State Administration of Taxation on clarifying some issues concerning the collection and administration of value-added tax on Sino foreign cooperation in running schools (Announcement No.
For the routine safety inspection, performance test and operation adjustment after the use of machinery and equipment, the tax shall be calculated according to “other modern services” if they meet the technical and intellectual characteristics.
It belongs to the attachment of the building and is one of the components of the building.
The understanding of other modern services should also focus on grasping the two important characteristics of technology and knowledge.
Modern service refers to the business activities that provide technical and knowledge services around the manufacturing industry, cultural industry and modern logistics industry.
If the central air conditioner fails and needs to be repaired or replaced, etc., “to restore its original use value”, the tax shall be calculated according to “construction service – repair service”.
To sum up, if it is the maintenance service of the central air conditioner, the value-added tax shall be paid according to “other modern services”, with a tax rate of 6% and a small-scale taxpayer collection rate of 3%; If the central air conditioner fails and needs to be repaired or replaced, the value-added tax shall be paid according to the “construction service – repair service”, with a tax rate of 9% and a small-scale taxpayer collection rate of 3%…
42 of the State Administration of Taxation in 2018), taxpayers shall pay value-added tax according to “other modern services” for the maintenance services provided by the installed and operated machinery and equipment.
Is the central air-conditioning maintenance invoiced and taxed at the construction service tax rate of 9% or at the repair rate of 13%? Answer: the central air conditioner is installed on the building or attached to the building.
According to the provisions of attachment 1 “notes on sales services, intangible assets and real estate” of CS [2016] No.
