1. VAT: If the business tax is paid according to the rental income at the rate of 17%, the input tax can be deducted according to law. The collection rate of small-scale taxpayers is 3%, and the input tax cannot be deducted.

2. Urban construction tax is based on business tax and urban construction tax rate (urban construction tax rate: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%. ) calculate the payment.

Three, the education surcharge is calculated and paid at the rate of 3% of the business tax. Fourth, enterprise income tax: the final settlement of audit collection.

1. In areas where there is no reform of the camp, the lease of tangible assets belongs to the business tax service lease category, and the business tax rate is 5%; Rental of tangible assets in the camp reform area belongs to the category of value-added tax. The general taxpayer's tax rate is 17%, and the equipment purchase value-added tax can be deducted, and the small-scale value-added tax is 3%, and there is no value-added tax deduction. Surcharges in Beijing are as follows: urban construction tax 7%, education fee 3% and local education fee 2%.

2. Equipment leasing is a form of exchange in which the user of the equipment rents from the owner of the equipment (such as the leasing company), pays a certain rent and enjoys the right to use the equipment during the lease period without changing the ownership of the equipment.

Legal basis: People's Republic of China (PRC) enterprise income tax.

Article 12 The amortization expenses of intangible assets calculated by an enterprise in accordance with regulations shall be deducted when calculating taxable income.

Amortization expense deduction shall not be calculated for the following intangible assets:

(1) Intangible assets whose self-development expenses have been deducted when calculating taxable income;

(2) Self-created goodwill;

(3) Intangible assets unrelated to business activities;

(4) Other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the following expenses incurred by the enterprise shall be regarded as long-term deferred expenses, which shall be amortized in accordance with the provisions and allowed to be deducted:

(1) Expenditure on the reconstruction of fully depreciated fixed assets;

(2) expenditure on renovation of rented fixed assets;

(3) Expenditure on major repairs of fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.