Group 1 - The article discusses common mistakes related to VAT rates, particularly in services that may seem similar but are taxed differently [3][8][10] - It clarifies that renovation services provided by property service companies are classified as "construction services" and are subject to a VAT rate of 9% [7][8] - Maintenance services for elevators are categorized under "other modern services" with a VAT rate of 6%, while plant maintenance services fall under "other life services" also at 6% [8] Group 2 - The article explains that ticket refund fees charged to customers are taxed as "transportation services" at a VAT rate of 9% if the ticket was sold but not consumed [10][12] - It states that renting construction equipment is taxed as "tangible asset leasing services" at a VAT rate of 13%, while renting with operators is classified as "construction services" at 9% [14] - The article emphasizes the importance of understanding the distinctions in VAT classifications to avoid errors in tax reporting [19][22]

Group 1 - The article discusses the tax rates applicable to various goods and services, highlighting a 9% tax rate for certain services such as transportation, postal, telecommunications, and real estate leasing [2] - It specifies that the sale of intangible assets, including patents and trademarks, is subject to a 6% tax rate, while the export of goods is generally zero-rated [3] - The article outlines specific services that qualify for a zero tax rate, including international transportation and certain cross-border services like R&D and software services [3]

欢迎扫描下方二维码关注： 'I/レートノコ・バレロ 粮食等农产品、食用植物油、食用盐； 自来水、暖气、冷气、热水、煤气、石油液化 气、天然气、二甲醚、沼气、居民用煤炭制品； 图书、报纸、杂志、音像制品、电子出版物; 饲料、化肥、农药、农机、农膜； 国务院规定的其他货物。 二、销售应税劳务 纳税人提供加工、修理修配劳务 13% 税率为13%。 三、销售应税服务 纳税人销售服务，除另有规定 6% 外，税率为6%。 9% 提供以下服务的，税率为9%: 交通运输服务：包括：陆路运输服务、水路运输 服务、航空运输服务、管道运输服务、无运输工 具承运业务; 邮政服务：包括邮政普遍服务、邮政特殊服务、 其他邮政服务; 电信服务中的基础电信服务； 建筑服务鲁工程服务、安装服务、修缮服务、装 饰服务、其他建筑服务； 现代服务中的不动产租赁服务。 四、销售无形资产 纳税人销售无形资产，包括专利技术 和非专利技术、商标、著作权、商 6% 誉、自然资源使用权和其他权益性无 形资产，除另有规定外，税率为6%。 9% 转让土地使用权，税率为9%。 五、销售不动产 纳税人销售不动产，包括建筑 9% 物、构筑物等，税率为9%。 建筑物 ED ...