If the equipment maintenance fee is provided by a general VAT taxpayer, the VAT rate of 17% shall apply; if the equipment maintenance fee is provided by a small-scale taxpayer, the "levy rate" of 3% shall apply.

Revised Provisional Regulations of People's Republic of China (PRC) on Value-added Tax

Article 2 VAT rate:

(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1. cereals and edible vegetable oils;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;

3. Books, newspapers and magazines;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.

Twelfth small-scale taxpayers value-added tax collection rate of 3%.