The tax rate in this case is 9%.

When a taxpayer leases construction equipment to others, the equipment will be equipped with operators to ensure the normal operation of the equipment. Tax treatment is relatively complex. According to the provisions of Chinese tax laws, the situation is regarded as a type of "construction services" and needs to be taxed according to the VAT rate of construction services. For general taxpayers, VAT needs to be paid at a rate of 9%.