According to the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Pilot Tax Policy of Changing Business Tax to Value-added Tax in China (Caishui [2013] No.37), except for the vehicle parking services provided by freight passenger stations (excluding railway transportation), the parking fees of other units should be invoiced by national tax.
Parking fee tax rate:
1, applicable tax items.
According to the provisions of annex 1 of Caishui Document [2065438+06] No.36 "Pilot Implementation Measures for Changing Business Tax to VAT", parking service belongs to sales service /(6) modern service /5 leasing service/operating leasing service/vehicle parking service is subject to VAT as real estate leasing service.
2. Applicable tax rate.
The applicable tax rate for real estate leasing of general VAT taxpayers is 1 1%. If the total sales of the company's service industry in 65438+February is less than 5 million yuan, it may not be registered as a general taxpayer, and the value-added tax may be paid according to the calculation of small-scale taxpayers. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Interim Measures for the Administration of VAT Collection for Taxpayers Providing Real Estate Leasing Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.65438)