一图学懂 | 租赁“五兄弟”

Core Viewpoint - The article discusses various types of leasing services in the transportation industry, specifically focusing on wet leasing and dry leasing, along with their respective VAT tax categories and rates [3][4]. Group 1: Wet Leasing - Wet leasing involves the rental of aircraft with crew members included, where the lessee pays a rental fee regardless of operational status, and the lessor bears fixed costs [3]. - The VAT category for wet leasing is classified under air transportation services with a tax rate of 9% [3]. Group 2: Dry Leasing - Dry leasing refers to the rental of aircraft without crew members, where the lessee is responsible for all operational costs during the lease period [3]. - The VAT category for dry leasing is classified under tangible movable property leasing services with a tax rate of 13% [3]. Group 3: Tax Implications - The article highlights the importance of understanding the VAT implications for different leasing types, which can significantly affect the financial outcomes for companies in the transportation sector [3].