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Is the elevator maintenance tax 6% or 1 1% (not elevator sales
Elevator maintenance tax is 6%.
In April this year, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Clarifying the Issues Concerning the Collection and Management of Value-added Tax, which clearly stipulated that "taxpayers shall collect value-added tax according to other modern service industries for the maintenance services provided after elevator installation and operation, with the tax rate of 6%".
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