欢迎扫描下方二维码关注： 日常租赁业务多种多样，您是否面临业务区分及税率选择困难？今天就让我们通过这篇文章，弄懂租赁业务增值税该如何处 理！ （一） 经营租赁 指在约定时间内将有形动产或者不动产转让他人使用且租赁物所有权不变更的业务活动。 按照标的物的不同，可分为：有形动产经营租赁服务、不动产经营租赁服务。 适用税目：现代服务—租赁服务，有形动产租赁服务税率：13%，不动产租赁服务税率：9%。 （二） 融资租赁 1 直接融资租赁 指具有融资性质和所有权转移特点的租赁活动。即出租人根据承租人所要求的规格、型号、性能等条件购入有形动产或者不动产租赁给承租 人。合同期内租赁物所有权属于出租人，承租人只拥有使用权，合同期满付清租金后承租人有权按照残值购入租赁物，以拥有其所有权。不论出 租人是否将租赁物销售给承租人，均属于融资租赁。 按照标的物的不同，可分为：有形动产融资租赁服务、不动产融资租赁服务。 适用税目：现代服务—租赁服务，有形动产租赁服务税率：13%，不动产租赁服务税率：9%。 2 融资性售后回租 指承租方以融资为目的，将资产出售给从事融资性售后回租业务的企业后，从事融资性售后回租业务的企业将该资产出租给承租 ...

Group 1: Operating Lease Services - Operating lease services refer to the business activities of transferring tangible or intangible assets for use without changing ownership during an agreed period. It can be categorized into tangible asset operating lease services and real estate operating lease services [1] - Advertising space on real estate is leased to other units or individuals for advertising purposes, subject to value-added tax (VAT) under real estate operating lease services [1] - Leasing advertising space on tangible assets like aircraft and vehicles is subject to VAT under tangible asset operating lease services [1] - Services such as vehicle parking and road tolls are also classified under real estate operating lease services for VAT purposes [1] - When taxpayers lease land to others through operating leases, it is subject to VAT under real estate operating lease services [1] Group 2: Financing Lease Services - Financing lease services involve leasing activities with financing characteristics and ownership transfer features. The lessor purchases tangible or intangible assets based on the lessee's specifications and leases them, retaining ownership during the contract period [2] - The lessee has the right to purchase the leased asset at its residual value after paying the rent upon contract expiration, regardless of whether the lessor sells the asset to the lessee [2] - Financing lease services can be divided into tangible asset financing lease services and real estate financing lease services [2] Group 3: Sale and Leaseback Financing - Sale and leaseback financing refers to the process where the lessee sells an asset to a financing leasing company for financing purposes and then leases the asset back from the leasing company [4] - In this arrangement, the ownership and associated risks of the asset do not fully transfer at the time of sale [4] Group 4: Transportation Lease Services - Voyage chartering is when a transportation company completes a specific voyage for the charterer and charges a lease fee [7] - Time chartering involves leasing a vessel with crew to another party for a specified period, charging a daily lease fee regardless of operation [7] - Wet leasing is when an airline leases an aircraft with crew to another party for a specified period, charging a lease fee while the fixed costs are borne by the lessee [9] - Dry leasing is when an airline leases an aircraft without crew, charging a fixed lease fee without bearing operational costs [10] Group 5: Construction Equipment Rental Services - Rental of construction equipment can involve leasing with or without operators [10] - The VAT treatment varies based on whether operators are included in the rental agreement [10] Group 6: Venue Rental Services - Long-term or short-term rental of serviced apartments with accompanying services is subject to VAT [12] - Hotels, inns, and other accommodation services providing meeting venues and related services are also subject to VAT [12]

Core Viewpoint - The article discusses various types of leasing services, including operational leasing and financial leasing, along with their respective tax treatments in China [2][4][16]. Group 1: Operational Leasing - Operational leasing involves transferring the use of tangible or intangible assets without changing ownership, categorized into tangible asset leasing and real estate leasing [2]. - The tax rate for real estate leasing services is 9%, while the tax rate for tangible asset leasing services is 13% [4][11]. Group 2: Financial Leasing - Financial leasing is divided into direct financial leasing and financial sale-leaseback. Direct financial leasing allows the lessee to use the asset while retaining ownership with the option to purchase at the end of the lease [3][4]. - Financial sale-leaseback involves selling an asset to a leasing company and then leasing it back, with a tax rate of 6% applicable under financial services [4]. Group 3: Transportation Leasing - Various transportation leasing services include time chartering, bareboat chartering, and wet leasing, each with specific tax treatments. For instance, time chartering for water transport is taxed at 9% [5][9]. - Wet leasing involves leasing aircraft with crew, also taxed at 9% under aviation transport services [8][9]. Group 4: Specific Leasing Services - Specific leasing services include vehicle parking, road toll services, and advertising space leasing on real estate, with varying tax rates from 6% to 13% depending on the service type [13][14][15]. - The leasing of construction equipment can be categorized into those with and without operators, affecting the applicable tax rates [15]. Group 5: Policy Basis - The article references several policies and notifications from the Ministry of Finance and the State Administration of Taxation regarding the implementation of VAT in leasing services [16].