增值税法只确定了3%征收率，此前5%征收率将陆续降至3%。 去年底，财政部 税务总局发布《关于个人销售住房增值税政策的公告》（下称《公告》），其中明 确，个人将购买不足2年的住房对外销售的，按照3%的征收率全额缴纳增值税。而此前这一情形是按照 5%征收率缴纳增值税。 上海国家会计学院副教授葛玉御告诉第一财经，上述《公告》意味着个人卖出两年内住房征收率由5% 降低为3%。由于增值税法明确只有3%征收率，5%征收率理论上没有了。 上海财经大学公共政策与治理研究院执行院长田志伟告诉第一财经，此前对于两年内出售房屋行为按 5%征收率征税，是前期房价快速上涨时，对这类投机行为的一种惩罚。但目前房地产形势发生明显变 化，降低征收率本身也体现了逐步退出这一惩罚机制。 "增值税法明确只有一档3%征收率，因此中国未来有非常大概率取消5%征收率，把征收率统一至3%。 这也符合中国简化税制，简并增值税税率的改革方向，虽然有可能会造成一定的财政收入损失，但是有 两方面的正面效果。一是通过简化税制，减少了税务机关的征收成本和企业的遵从成本。二是这一减税 政策，可以减少相关领域的经营成本，促进发展。"田志伟说。 增值税5%征收率降至3% ...

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].