Excuse me, should the maintenance fee of the property company be invoiced by national tax or local tax?

Article 1 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that units and individuals that sell goods or provide processing, repair and repair services and import goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

The goods mentioned in the first paragraph of Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax (Order No.50 of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China, 2008) refer to tangible movable property, including electricity, heat and gas. The term "processing" as mentioned in Article 1 of the Regulations refers to the business of entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees.

All major repairs, medium repairs and decoration of buildings, structures and other real estate belong to the construction industry; The repair and replacement of goods belong to the industrial category. According to the current tax law, business tax is levied on the repair of construction industry, and value-added tax is levied on the repair and repair of goods by industrial and commercial enterprises. In specific work, if the object of repair (repair) is buildings, structures and other real estate, business tax should be levied; The repair of tangible movable property such as goods is subject to value-added tax.

Therefore, the maintenance of boilers, elevators and large equipment should be subject to VAT. Your company will issue a national tax invoice for maintenance.