1. The VAT rate for providing tangible movable property leasing services (including operating leasing and financial leasing) is 13%, and the seller or buyer of the leasing services is in China.

2. The VAT rate of real estate leasing service is 9%, and the leased real estate is in China.

3. Domestic units or individuals provide travel rental services. If the leased vehicle is used for international transport services and Hong Kong, Macao and Taiwan transport services, the lessor shall apply for zero VAT rate according to the regulations.

4. Domestic units or individuals provide regular lease and wet lease services to domestic units or individuals. If the lessee provides international transportation services and Hong Kong, Macao and Taiwan transportation services to other units or individuals by leasing transportation, the zero rate of VAT shall apply. Domestic units or individuals provide fixed-term lease and wet lease services to overseas units or individuals, and the lessor applies zero VAT rate.

Rent VAT collection rate of small-scale taxpayers in leasing industry: 5% (excluding tax incentives).