修理修配，是指受托方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。
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.
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