The tax rate for taxpayers selling transportation services is 1 1%. Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%. Provide tangible movable property leasing service at the tax rate of 17%. The cross-border taxable behavior of domestic units and individuals has a tax rate of zero. Domestic units and individuals selling transportation services with zero VAT rate can give up zero VAT rate and choose to pay VAT tax-free or according to regulations. After giving up the application of zero VAT rate, you may not apply for the application of zero VAT rate within 36 months.

Measures for the implementation of the pilot reform of business tax to value-added tax

Article 15

VAT rate:

(1) Taxpayer's taxable behavior, with the tax rate of 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 of11%;

(3) Providing tangible movable property leasing services at the tax rate of17%;

(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.