According to the relevant laws and regulations, taxpayers have taxable activities, except for providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, and transferring land use rights, the tax rate is11%; For tangible movable property leasing service, the tax rate is 17%, and other tax rates are 6%.
Legal objectivity: Article 15 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Promoting the Pilot Project of Changing Business Tax to Value-added Tax is: 1. Taxpayers who have taxable activities shall be taxed at a rate of 6%, except as provided in items (2), (3) and (4) of this article.
2. Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%.