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电梯维修收入是否缴纳增值税
释义
电梯维修收入是缴纳增值税的。因为我国相关法律规定,应当缴纳增值税的范围包括,销售货物、服务、无形资产、不动产以及进口货物,加工、修理修配劳务等。法律依据:《中华人民共和国增值税暂行条例》第一条在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务),销售服务、无形资产、不动产以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。第三条纳税人兼营不同税率的项目,应当分别核算不同税率项目的销售额;未分别核算销售额的,从高适用税率。
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更新时间:2025/12/5 10:33:03