For naked leasing business and dry leasing business, the tax rate of tangible movable property leasing 13% is applicable; Travel, time and wet lease business is to provide personnel and equipment, and the tax rate is 9% according to transportation business.

The similarity between bare lease business and dry lease business lies in the business activity of renting equipment to others within the agreed time, without operators, without bearing all the expenses incurred in the transportation process, and only charging a fixed lease fee. According to the lease tax rate of tangible movable property13%; Travel, time and wet lease business is to provide personnel and equipment, and the tax rate is 9% according to transportation business.

There are three forms of tax payment period in China's current tax system: timely payment, timely payment, annual payment, installment payment or installment payment.

The tax rate for light leasing business and dry leasing business is 13% or 9%.

Legal basis:

Article 19 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:

(1) The taxable sales occurred on the day when the sales money was received or the evidence for claiming the sales money was obtained; If the invoice is issued first, it is the day of invoice issuance.

(2) the date of customs declaration and import of the imported goods. The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.