"Notice of the Ministry of Finance and the State Administration of Taxation on Including the Railway Transport and Postal Industries in the Pilot Program of Replacing Business Tax with Value-Added Tax" Finance and Taxation [2013] No. 106 Attachment 1: Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax\r\ nArticle 12 Value-added tax rate:\r\n(1) For the provision of tangible movable property leasing services, the tax rate is 17%. \r\n (2) The tax rate for providing transportation services and postal services is 11%. \r\n (3) For the provision of modern service industry services (except for leasing services of tangible movable property), the tax rate is 6%. \r\n (4) The tax rate for taxable services specified by the Ministry of Finance and the State Administration of Taxation is zero. \r\nArticle 13 The value-added tax rate is 3%.