1. Provide tangible movable property leasing service at the tax rate of 16%.

2. Providing modern service industry services (except tangible movable property leasing services) with a tax rate of 6%.

Extended data:

According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Application of Zero VAT Rate and Tax Exemption Policy to Taxable Services (Caishui [201]131No.), the summary is as follows:

(1) Providing tangible movable property leasing services at the tax rate of 16%.

(1) Lease of tangible movable property includes financial lease of tangible movable property and operational lease of tangible movable property.

② Bare leasing business by sea and dry leasing business by air belong to tangible movable property business leasing, and the applicable tax rate is basic VAT rate 16%.

(2) Providing transportation services at a tax rate of 9%.

The income obtained by ocean-going transport enterprises from journey leasing and time leasing business, and the income obtained by air transport enterprises from wet leasing business shall be taxed according to transportation services, and the applicable tax rate is 9%.

(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.

Some modern service industries to which the 6% tax rate applies include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services.

(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.

1. Taxable services are subject to zero tax rate, which means that taxable services can enter the international market at a price excluding tax, thus improving the international competitiveness of export service enterprises in this city and creating conditions for the in-depth development and going out of modern service industries. This is of great significance to adjust and improve China's export trade structure, especially to promote the export of service trade.

② For the specific scope of taxable services with zero tax rate, including international transportation services provided by units and individuals in the pilot areas, R&D services and design services provided to overseas units, zero rate of value-added tax shall apply.

Among them, international transportation services refer to:

A. taking passengers or goods out of the country;

B. Take passengers or goods abroad;

C. transporting passengers or goods abroad.

At the same time, the design services provided to overseas units do not include the design services provided to domestic real estate.

Baidu Encyclopedia-VAT rate