Tangible movable property leasing services include car leasing, mechanical equipment leasing, etc. Some modern service industries include R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, forensic consulting services, radio, film and television services, etc. When providing these services, according to the provisions of the tax law, it is necessary to calculate and pay VAT at the tax rate of 13%.
I. Tangible movable property leasing service
Tangible movable property leasing service refers to the service that the lessor transfers the right to use tangible movable property (such as cars, machinery and equipment, etc.). ) Obtain rental income for the lessee. This service is widely used in all walks of life, especially in engineering construction, transportation and other fields. Because the leasing service of tangible movable property involves the leasing and use of physical objects, the tax law stipulates that its tax rate is 13%.
Second, some modern service industries
Some modern service industries refer to some emerging service fields with the development of economy and society. These services are usually characterized by high technology content and high added value. Specifically includes the following categories:
R&D and technical services: such as technology transfer, technology development and technical consultation. These services provide important support for the innovation and development of enterprises.
Information technology services: such as software development, information system integration, data processing and storage, etc. These services are widely used in the information age.
Cultural and creative services: such as design services, advertising services, conference and exhibition services, etc. To provide impetus for the development of cultural industries.
Logistics auxiliary services: such as freight forwarding and warehouse management. These services play an important role in modern logistics system.
Legal advisory services: such as accounting audit, tax consultation, legal services, etc. These services provide professional consulting and evidence collection services for enterprises and individuals.
Radio, film and television services: such as film production, distribution and broadcasting, have contributed to the development of the cultural and entertainment industry.
When providing these modern service industries, due to their high technical content and high added value, the tax law stipulates that their tax rate is 13%.
To sum up:
Services with tax rate of 13% mainly include tangible movable property leasing services and some modern service industries. These services play an important role in economy and society and provide necessary support and guarantee for all walks of life. The tax law stipulates that the tax rate of these services is 13%, which reflects the state's support and encouragement for the development of such services.
Legal basis:
People's Republic of China (PRC) value-added tax law
Article 2 provides that:
Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with this Law.
People's Republic of China (PRC) value-added tax law
Article 12 stipulates:
VAT rate:
(1) Taxpayers selling goods, processing, repair and replacement services, tangible movable property leasing services, and imported goods, except as provided for in Items 2, 4 and 5 of this Article, have a tax rate of 13%.
(2) Taxpayers selling transportation, postal services, basic telecommunications, building construction, real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, except as provided for in Items 4 and 5 of this Article, the tax rate is 9%:
1, agricultural products, edible vegetable oil, edible salt;
2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;
3, books, newspapers, magazines, audio-visual products, electronic publications;
Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film.
(3) Taxpayers selling labor services and intangible assets shall be taxed at a rate of 6%, except as provided for in items 1, 2 and 5 of this article.
(four) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
(five) domestic units and individuals cross-border sales of goods within the scope of the State Council, the tax rate is zero.