欢迎扫描下方二维码关注： 物业公司将电梯广告位 租给其他广告公司投放 广告使用，应如何缴纳 増值税? 根据《财政部 国家 税务总局关于全面推开营 业税改征增值税试点的通知》(财税 〔2016〕36号〕附件1《营业税改征 增值税试点实施办法》附《销售服务、 无形资产、不动产注释》 规定： "一、销售服务..... (六) 现代 服务。......5.租赁服务。...... (2) 经营租赁服务，是指在约定时间内 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，经营租赁 服务可分为有形动产经营租赁服 务和不动产经营租赁服务。将建 筑物、构筑物等不动产或者飞机、 车辆等有形动产的广告位出租给其 他单位或者个人用于发布广告，按 照经营租赁服务缴纳增值税。" 因此,物业公司出租电梯给客 户用于广告投放，应按照提供不 动产经营租赁服务缴纳增值税。 国 家 税 务 总 局 青 海 省 税 务 局 9 月 27 日是"世界旅游日"。世界旅 游日是由世界组织确定的旅游工作者和旅 游者的节日, 2025 年的主题为"旅游与可 持续发展"。在税收方面,有哪些优惠政策 助力旅游业发展呢?让我们一 ...

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].