According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Annex 1 Implementation Measures for Changing Business Tax to VAT with Notes on Sales Services, Intangible Assets and Real Estate);
Vehicle parking services, road traffic services (including tolls, bridge tolls, tolls, etc.). ) VAT is levied according to the real estate leasing service.
If the walls and elevators in the residential area are rented as advertising spaces for advertising, the value-added tax shall be paid according to the real estate rental service, and the tax rate is 1 1%. The parking fee is subject to VAT according to the vehicle parking service and real estate rental service, and the tax rate is 1 1%.
Note that if you undertake advertising business, the elevator is owned or leased by yourself, which is the income of the advertising industry. If it is a simple rental advertising space, it is the time when the advertising unit comes to use it. This is the rental service.
Extended data:
Calculation method of value-added tax:
1. Value-added tax standard meaning calculation: tax payable = current output tax-current input tax.
2. The formula for calculating VAT payable by simple method: tax payable = sales volume × collection rate.
3. Calculation formula of VAT payable on imported goods: component taxable value = customs value+tariff+consumption tax.
4. Taxable amount = Taxable amount composition × tax rate.
References:
Baidu Encyclopedia-VAT