【关注】运输中的各种“租”，增值税税率到底怎么分？一文带您了解→

Core Viewpoint - The article discusses the different leasing models in the shipping and aviation industries, specifically focusing on the distinctions between "transportation services" and "operating lease services" for tax purposes [2][3]. Group 1: Transportation Services - Transportation services involve using transport tools to deliver goods or passengers, including land, water, air, and pipeline transport [4]. - The article identifies two types of transportation leasing: - Voyage Charter (程租): A service where a transport company completes a specific voyage for the charterer and charges a fee [5]. - Time Charter (期租): A service where a transport company leases a vessel with crew for a specified period, charging daily fees regardless of operation [5]. - Wet Lease (湿租): An aviation service where an airline leases an aircraft with crew for a specified period, charging fees while the charterer covers fixed costs [5]. - Tax treatment for these services falls under transportation services with a VAT rate of 9% [6]. Group 2: Operating Lease Services - Operating lease services involve leasing tangible assets without transferring ownership, categorized under modern service leasing [6]. - The article specifies two types of operating leasing: - Bareboat Charter (光租): A service where a transport company leases a vessel without crew, charging a fixed fee and not covering operational costs [6]. - Dry Lease (干租): An aviation service where an airline leases an aircraft without crew, also charging a fixed fee and not covering operational costs [6]. - Tax treatment for these services falls under tangible asset operating lease services with a VAT rate of 13% [6].