一图了解｜各种“租赁”业务的增值税处理

Core Viewpoint - The article discusses various types of leasing services and their corresponding VAT treatments, highlighting the tax rates applicable to different categories of leasing activities. Group 1: Types of Leasing Services - Tangible asset leasing services are subject to a VAT rate of 13% [5][7] - Real estate leasing services are subject to a VAT rate of 9% [5][9] - Financing leaseback involves selling an asset to a leasing company and then leasing it back, classified under financial services with a VAT rate of 6% [3] Group 2: Specific Leasing Activities - Time chartering is when a transport company completes a specific voyage for a charterer, charging a leasing fee, with a VAT rate of 9% [3] - Period chartering involves leasing a vessel with crew for a specified period, also subject to a VAT rate of 9% [3] - Wet leasing refers to leasing an aircraft with crew for a specified period, with a VAT rate of 9% [4] - Bareboat chartering involves leasing a vessel without crew, charging a fixed leasing fee, with a VAT rate of 13% [4] - Dry leasing involves leasing an aircraft without crew, charging a fixed leasing fee, with a VAT rate of 13% [6] Group 3: Additional Leasing Services - Vehicle parking and road toll services are classified under real estate leasing services with a VAT rate of 9% [8] - Advertising space leasing on real estate is also subject to a VAT rate of 9% [9] - Leasing advertising space on tangible assets like aircraft and vehicles is subject to a VAT rate of 13% [10] - Leasing construction equipment with operators falls under construction services with a VAT rate of 9% [10]