Value-added tax rate of service industry: (1) Provide tangible movable property leasing service, and the tax rate is 16%. Note: This article is about the provision of tangible movable property leasing services and the application of VAT rate. (1) Tangible movable property lease, including tangible movable property financing lease and tangible movable property operating lease. ② Bare leasing business by sea and dry leasing business by air belong to tangible movable property business leasing, and the applicable tax rate is basic VAT rate 17%. (2) Provide transportation services at the tax rate of 1 1%. Note: This article specifies the applicable VAT rate for transportation services. The income obtained by ocean shipping enterprises engaged in journey leasing and time leasing business and air transport enterprises engaged in wet leasing business shall be taxed according to transportation services, and the applicable tax rate is 10%. (3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%. [3] Note: This article is the provision that the VAT rate is applicable to the provision of some modern service industries (except tangible movable property leasing services). Some modern service industries to which the 6% tax rate applies include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services. (4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero. Note: This article provides zero tax rate for taxable services. The implementation of zero tax rate for taxable services means that taxable services can enter the international market at a price excluding tax, thus improving the international competitiveness of export service enterprises in this city and creating conditions for the in-depth development and going out of modern service industries. This is of great significance to adjust and improve China's export trade structure, especially to promote the export of service trade. ② The specific scope of taxable services with zero tax rate, including international transportation services provided by units and individuals in pilot areas, R&D services and design services provided to overseas units, is subject to zero VAT rate. Among them, international transportation services refer to: a. Carrying passengers or goods out of China; B. Take passengers or goods abroad; C. transporting passengers or goods abroad. At the same time, the design services provided to overseas units do not include the design services provided to domestic real estate.

Legal objectivity:

Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.