Warehouse lease belongs to real estate lease, and the tax rate is 1 1%. Small-scale taxpayers (rental income and sales for continuous 12 months have not reached 5 million yuan) are subject to a 5% levy rate for warehouses.

Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Annex1Implementation Measures for the Pilot Work of Changing Business Tax to VAT;

Article 15 VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.