修理修配

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。

However , workers and staff employed by units or individual business operators who provide processing , repair and installation services for their units or employers shall not be included .

申报退税的自来水、电、煤气、暖气的发票和修理修配劳务的发票无最低限额要求。

There is no requirement on the minimum amount of the invoices of tap water , electricity , gas , heating and of repairs and replacement services under application for tax refund .

不包括加工、修理、修配业务，因为它们要缴增值税。

They do not include the processing , repairs , and replacement services , for they are subject to the value added tax .

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 ") .