What is the tax rate of Lincang taxi invoice?
Hello, the tax rate of taxi invoice is 3%, and car rental belongs to tangible movable property lease. According to the provisional regulations on value-added tax, tangible movable property leasing services are provided, and the value-added tax rate is 17%. General taxpayers issue invoices according to 17%, while small-scale taxpayers need to apply to the tax authorities for issuing invoices on their behalf and collect taxes at the rate of 3%. Except 17%, the VAT rates are 13%, 1 1%, 6% and zero respectively, and the other 3% is the small-scale taxpayer's collection rate.