Personal rental of equipment belongs to movable property, and the place of business tax payment for income is the place where the personal account is located.

Answer basis:

Article 14 of the Provisional Regulations on Business Tax:

(1) Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services provided by taxpayers and other taxable services stipulated by the competent departments of finance and taxation in the State Council shall be declared and paid to the competent tax authorities in the place where the taxable services occur.

(2) Taxpayers who transfer intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, taxpayers who transfer or lease the land use right shall report and pay taxes to the competent tax authorities where the land is located.

(3) Taxpayers selling or leasing immovable property shall report and pay taxes to the competent tax authorities where the immovable property is located.

Withholding agents shall report and pay the tax withheld by them to the competent tax authorities where their institutions are located or where they live.