It is wrong to pay value-added tax according to rental service for non-means of transport business. Pay value-added tax according to transportation services. For transport services without means of transport, VAT shall be paid according to the transport services. Non-means-of-transport service refers to the business activities in which the operator, as the carrier, signs a transport service contract with the shipper, collects the freight and assumes the responsibility of the carrier, and entrusts the actual carrier to complete the transport service.