融资租赁服务，是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，融资租赁服务可分为 有形动产融资租赁服务 和 不动产融资租赁服务 。 欢迎扫描下方二维码关注： 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。 Tips ①将建筑物、构筑物等不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 不动产经营租赁服务 缴纳增值 税。 ②将飞机、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 有形动产经营租赁服务 缴纳增值 税。 ③车辆停放服务、道路通行服务（包括过路费、过桥费、过闸费等）等按照 不动产经营租赁服务 缴纳增值税。 ④纳税人以经营租赁方式将土地出租给他人使用，按照 不动产经营租赁服务 缴纳增值税 ...

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].