提供的加工、修理修配劳务。
残疾人员个人提供修理修配劳务免征增值税。
The disabled personnel provide the repair to make repairs the service exemption increment duty personally.
对所有货物销售、加工、修理修配行为一律征收增值税；
Value-added Tax is generally levied on all activities including sales of goods, provision of processing, repairs and replacement services.
汽车、摩托车修理修配厂（行）提供洗车服务，其取得的收入应合并征收增值税。
The automobile, the motorcycle repair the repair parts shop (line) to provide the car wash service, it obtains the income should merge the collection increment duty.
但单位或个体经营者聘用的员工为本单位或雇主提供加工，修理修配劳务，不包括在内。
It does not include labor services for processing and repairs provided by staff members of a unit or an employer.
征收范围包括所有的工业生产环节、商业批发和零售环节及提供加工、修理修配的劳务以及进口货物。
Collection covering all aspects of industrial production, commercial wholesale and retail sectors and the provision of processing, repairing, repair labor, as well as imported goods.
条例第一条所称修理修配，是指受托对损伤和丧失功能的货物进行修复，使其恢复原状和功能的业务。
The term "repair" as mentioned in Article 1 of the Regulation refers to the business of restoring goods that are damaged or lose their functions to their original state and functions upon commission.
加工和修理、修配，不属于条例规定的劳务(以下称非应税劳务)。
Processing, repair and replacement shall not be included in "services as prescribed in the Regulation" (hereinafter referred to as "non-taxable services").
加工和修理、修配，不属于条例规定的劳务(以下称非应税劳务)。
Processing, repair and replacement shall not be included in "services as prescribed in the Regulation" (hereinafter referred to as "non-taxable services").
应用推荐