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].

Group 1 - The core viewpoint of the article emphasizes the implementation of a VAT refund policy for specific sectors, allowing for immediate refunds on VAT exceeding certain thresholds [2][5][9]. - Software products developed and sold by general VAT taxpayers can benefit from a VAT refund policy for the portion exceeding a 3% tax burden [2][4]. - Financing lease services and sale-leaseback services for tangible assets provided by approved general VAT taxpayers are also eligible for the same VAT refund policy [5][7]. Group 2 - Pipeline transportation services provided by general VAT taxpayers can receive VAT refunds for the portion exceeding a 3% tax burden [8][9]. - Aircraft maintenance services are subject to a VAT refund policy for the portion exceeding a 6% tax burden [9][11]. - New wall materials sold by taxpayers can enjoy a 50% VAT refund policy if they are included in the specified directory [15][17]. Group 3 - Wind power products sold by taxpayers are eligible for a 50% VAT refund policy [16][17]. - General VAT taxpayers selling products related to resource comprehensive utilization can benefit from a VAT refund policy, with refund rates ranging from 30% to 100% depending on the product type [17][19]. - Employment of disabled individuals by businesses can lead to a VAT refund based on the number of disabled individuals employed, with specific limits set by local government standards [19][23].