According to the provisional regulations on value-added tax and the relevant policies of "VAT reform", general taxpayers provide movable property (vehicles, machinery and equipment) for lease, and the tax rate is 17%, 3% for small-scale taxpayers and 3% for individuals. At the same time, it is necessary to pay 7% urban construction tax, 3% education surcharge and 2% local education surcharge to the local tax bureau; And personal income tax. According to the individual income tax law and its implementing regulations, the income tax rate from personal property leasing is 20%. Deduction of certain expenses is allowed. If the monthly rent is less than 4,000 yuan, 800 yuan will be deducted; if it is less than 4,000 yuan, 20% of the expenses will be deducted, and then personal income tax will be calculated. In addition, stamp duty of 0. 1% rental fee will be paid.