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) provides tangible movable property leasing services at the tax rate of 16%.
Note: This article is about the provision of tangible movable property leasing services and the application of VAT rate.
(1) Tangible movable property lease, including tangible movable property financing lease and tangible movable property operating lease.
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 17%.
(2) Provide transportation services at the tax rate of 1 1%.
Note: This article specifies the applicable VAT rate for transportation services.
The income obtained by ocean shipping enterprises engaged in journey leasing and time leasing business and air transport enterprises engaged in wet leasing business shall be taxed according to the labor service of the transportation industry, and the applicable tax rate is 1 1%.
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%. ?
Note: This article is the provision that the VAT rate is applicable to the provision of some modern service industries (except tangible movable property leasing services).
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 have a tax rate of zero.
Note: This article provides zero tax rate for taxable services.
The implementation of zero tax rate for taxable services 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 The specific scope of taxable services with zero tax rate, including international transportation services provided by units and individuals in pilot areas, R&D services and design services provided to overseas units, is subject to zero VAT rate.
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.
Reminder:
20 18, 1 May, the State Council reduced the value-added tax rate of manufacturing industries from 17% to 16%, and the value-added tax rate of transportation, construction, basic telecommunications services and agricultural products from 1 1%.