What kind of elevator maintenance fee belongs to?

VAT invoice or local tax invoice. According to the Reply of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Taxation of Elevator Maintenance Income, the inquiry shows that the elevator belongs to the scope of VAT taxable goods, but after installation and operation, it forms real estate with the building. Therefore, value-added tax will be levied on the income obtained by enterprises from selling elevators (self-produced or outsourced) and being responsible for installation, maintenance and repair.