Core policy points:

First, unified taxation model, elevators classified as machinery, sales + installation integration defined as goods sales, full 13% taxation, invoice remarks can indicate including installation, no need to fill in construction service information;

Second, simplified taxation abolished, enterprises no longer have the option of simplified taxation for installation services, completely ending the history of split taxation; Third, simplified cost accounting, procurement, transportation, installation labor/consumables unified collection, full revenue recognized at 13%, no need to split revenue and cost;

Fourth, maintenance tax rate unchanged, separate maintenance contracts after delivery classified as modern services, still taxed at 6%, separated from sales and installation business;

Fifth, implementation time, effective January 1, 2026, applicable to all elevator enterprises (production, sales, installation, trade).


The new regulation eliminates tax disputes, unifies industry tax burden, helping enterprises optimize business models and expand markets.