Group 1: General Leasing Business - The article discusses the various types of leasing businesses and the applicable VAT treatment for each type, including operational leasing and financial leasing [2][3] - Operational leasing is defined as the transfer of tangible or intangible assets for use without changing ownership, with VAT rates of 13% for tangible assets and 9% for real estate [2] - Financial leasing involves the transfer of ownership characteristics, where the lessor retains ownership during the lease term, with the same VAT rates as operational leasing [3] Group 2: Specific Leasing Types - Direct financing leasing allows the lessee to use the asset while retaining the option to purchase it at the end of the lease term, applicable VAT rates are 13% for tangible assets and 9% for real estate [3] - Sale and leaseback financing involves selling an asset to a leasing company and then leasing it back, categorized under financial services with a VAT rate of 6% [3] - Different types of ship leasing are outlined, including time charter, voyage charter, and bareboat charter, all with a VAT rate of 9% for transportation services or 13% for tangible asset leasing [4] Group 3: Transportation Equipment Leasing - Aircraft leasing is categorized into wet leasing (with crew) and dry leasing (without crew), with VAT rates of 9% for transportation services and 13% for tangible asset leasing respectively [4] - The article also covers advertising space leasing on tangible and intangible assets, with VAT rates of 13% for tangible assets and 9% for real estate [6] Group 4: Construction Equipment Leasing - Construction equipment leasing is discussed, with VAT rates of 9% for services with operators and 13% for services without operators [6] - The article emphasizes the importance of understanding the applicable VAT rates for different leasing activities to ensure compliance and optimize tax liabilities [6]

Group 1 - The article discusses tax exemptions for individuals transferring their self-used housing for over five years, specifically for the family's only home [3] - For individuals purchasing their first home, a reduced deed tax rate of 1% applies for properties under 140 square meters, while a rate of 1.5% applies for properties above that size [3] - For the second home, the tax rate is reduced to 1% for properties under 140 square meters and 2% for those above [3] - The tax rate for the third home and beyond is set at 3% [3] Group 2 - Taxpayers must submit proof of family member information and a written inquiry result regarding their housing situation from the local real estate management department to enjoy tax benefits [3] - If information sharing conditions are met, taxpayers can authorize the tax authority to obtain relevant information through shared channels [3] - In cases where information sharing is not possible, taxpayers must submit a "Tax Proof Commitment" and bear legal responsibility for the truthfulness of their commitments [3] Group 3 - The article warns about the risks associated with developers and intermediaries collecting and handling deed taxes, including financial, legal, information, and rights risks [3] - Specific risks include the potential misappropriation of tax payments, legal liabilities for tax evasion, information leaks, and missing out on tax benefits [3] - It emphasizes that self-reporting of deed tax is the safest approach [3]