Personal vehicles leased by the company belong to personal chattel lease. If VAT is paid, an invoice shall be issued at the national tax rate of 3% (the general taxpayer's VAT rate is 17%).
Article 8 Taxable services refer to land transport services, water transport services, air transport services, pipeline transport services, universal postal services, special postal services, other postal services, research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, judicial expertise consulting services, and radio, film and television services. Article 12 VAT rate: (1) Providing tangible movable property leasing services at the rate of 17%. 2) Provide transportation services and postal services at the tax rate of 1 1%. (3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%. 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. Article 13 The collection rate of value-added tax is 3%.