11%. Parking fees are vehicle parking services and are subject to value-added tax in accordance with real estate operating leases. The applicable tax rate is 11%. General taxpayers who provide vehicle parking services choose the simplified tax calculation method, and small-scale taxpayers who provide vehicle parking services are subject to a 5% tax rate. The VAT rate is the ratio of the VAT amount to the sales volume of goods or taxable services, and is the measure for calculating the VAT amount of goods or taxable services. my country's current value-added tax is a proportional tax rate, which is divided into three tax rates of 13%, 9% and 6% and two tax rates of 5% and 3% according to the taxable behavior. All units and individuals that engage in VAT taxable activities, as well as withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold VAT, are VAT taxpayers.

1. Conditions for the refund of the VAT credit at the end of the period:

1. Refund of the VAT credit for major integrated circuit projects that meet the conditions.

2. Refund the value-added tax corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemical products.

3. The excess value-added tax credit for eligible large passenger aircraft and new regional aircraft will be refunded.

2. Notes for taxpayers:

1. Taxpayers are responsible for the authenticity and legality of submitted materials.

2. Document forms can be downloaded from the "Download Center" section of the Shanghai Taxation Bureau website or collected at the tax service hall.

3. If a taxpayer uses an electronic signature that meets the conditions stipulated in the Electronic Signature Law, it has the same legal effect as a handwritten signature or seal.

4. If all the information provided by the taxpayer is a copy, it must be marked "consistent with the original" and signed.

Legal basis:

"Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 9 When taxpayers purchase goods, labor, services, intangible assets, and real estate, they shall If the VAT deduction certificate does not comply with laws, administrative regulations or relevant provisions of the taxation department of the State Council, the input tax shall not be deducted from the output tax.