运输中的“租赁”业务，增值税如何处理？

Group 1: Transportation Services - The article discusses different types of transportation services, including time charter, voyage charter, and wet lease services, which are categorized under transportation services with a tax rate of 9% [7][12]. - Voyage charter refers to the service where a transportation company completes a specific voyage for the charterer and charges a rental fee [4]. - Time charter involves leasing a vessel equipped with crew to another party for a specified period, where the charterer can direct the vessel's operations, and the owner bears fixed costs [5]. - Wet lease service in aviation involves leasing an aircraft with crew to another party for a specified period, where the charterer pays a rental fee and bears fixed costs [6]. Group 2: Operating Lease Services - Operating lease services involve transferring the use of tangible or intangible assets without changing ownership, including light lease and dry lease services, which have a tax rate of 13% [8][11]. - Light lease refers to leasing a vessel without crew for a specified period, where the owner does not bear any operational costs and only charges a fixed rental fee [9]. - Dry lease involves leasing an aircraft without crew for a specified period, where the owner does not bear operational costs and only charges a fixed rental fee [10]. Group 3: Individual Business Tax Policies - The article outlines a tax reduction policy for individual businesses, allowing a 50% reduction on personal income tax for annual taxable income not exceeding 2 million yuan from January 1, 2023, to December 31, 2027 [18][19]. - Individual businesses can enjoy this tax reduction during both prepayment and annual settlement of personal income tax, provided their annual taxable income does not exceed 2 million yuan [19][21]. - To benefit from this policy, individual businesses must file the relevant tax forms and report the tax reduction amounts [20][22].