Value-added tax rate of service industry: (1) Providing tangible movable property leasing service at the tax rate of 16%. Note: This article is about the provision of tangible movable property leasing services and the application of VAT rate. (1) tangible chattel lease, including tangible chattel financing lease and tangible chattel operating lease. ② Bare leasing business of ocean transportation and dry leasing business of air transportation belong to tangible movable property business leasing, and the applicable tax rate is basic VAT rate 17%. (2) Providing transportation services at a tax rate of 1 1%. Note: This article provides for the applicable VAT rate for transportation services. The income obtained by ocean-going transport enterprises engaged in the business of journey lease and time lease, and by air transport enterprises engaged in the business of wet lease shall be taxed according to the service of transportation industry, and the applicable tax rate is 10%. (3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%. [3] Note: This article is the provision that the value-added tax rate is applicable to the provision of some modern service industries (except tangible movable property leasing services). Some modern service industries that are subject to the 6% tax rate include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services. (4) Taxable services stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, with a tax rate of zero. Note: This article provides for zero tax rate for taxable services. The application of zero tax rate to taxable services means that taxable services can enter the international market at a price excluding tax, thus improving the international competitiveness of export service enterprises in this city and creating conditions for the in-depth development of modern service industries and going global. It is of great significance to adjust and improve China's export trade structure, especially to promote the export of service trade. ② For the specific scope of taxable services subject to zero tax rate, including international transportation services provided by units and individuals in the pilot areas, R&D services and design services provided to overseas units, zero rate of value-added tax is applicable. Among them: international transportation services refer to: a, carrying passengers or goods out of the country in China; B, carrying passengers or goods abroad; C. Carrying passengers or goods abroad. At the same time, the design services provided to overseas units do not include the design services provided to domestic real estate.

Legal objectivity:

Article 2 of the Provisional Regulations on Value-added Tax of the People's Republic of China: (1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of11%:1. 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residents; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this Article, the tax rate for taxpayers selling services and intangible assets is 6%. (4) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope prescribed by the State Council, and the tax rate is zero. The adjustment of tax rate is decided by the State Council.