The tax rate for leasing tangible movable property is16%; The tax rate for providing modern service industry is 6%.
The information consulting service fee can be used to issue general VAT special invoices: general VAT taxpayers can issue VAT special invoices with a tax rate of 6% by providing information consulting services; Small-scale taxpayers need to apply to the competent tax authorities for issuing special VAT invoices with a collection rate of 3%.