According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate (Caishui [20 18] No.32), the VAT rate has been adjusted to 16%, 10%, 6% and 0% since May. The tax rate for selling goods and services is 16%. Provide tangible movable property leasing service at the tax rate of 16%. Taxpayer's taxable behavior tax rate is 6%;
Except the following: providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, and transferring land use rights. The tax rate is 10%. The tax rate of cross-border taxable behavior of domestic units and individuals is zero. The collection rate of value-added tax for small enterprises is 3%.
Extended information ① The lessor is an individual and has not obtained a business license.
Individuals can apply to the tax bureau for issuing invoices on their behalf. The invoices issued can only be ordinary VAT invoices, and you cannot apply for issuing special VAT invoices. The collection rate of value-added tax is 3%, and the total value-added tax of urban construction tax, education surcharge and local education surcharge is 12%. In addition, the personal income tax of 1% must be paid in advance, and this estimated tax rate varies slightly from region to region.
② The lessor has obtained a business license and is a small-scale taxpayer.
When issuing invoices for machinery leasing, you can receive ordinary invoices for value-added tax by yourself. If you need to issue a special VAT invoice, you can only apply to the tax bureau for issuance. The rate of VAT collection is 3%, and the total tax amount is 12%. If the quarterly sales amount does not exceed 90,000 yuan, it can be exempted from value-added tax and additional tax.
Baidu Encyclopedia-VAT rate