The machinery rental fee tax rate is 13%. The specific explanation is as follows:
1. If the taxpayer of machinery leasing engages in VAT taxable sales, or the taxpayer imports goods, the original applicable tax rate of 16% will be adjusted to 13%;
2. If the 10% tax rate originally applies, the tax rate will be adjusted to 9%;
3. Mechanical equipment leasing means that the user of the equipment leases it from the equipment owner (such as a leasing company) and pays A certain rent;
4. A form of exchange in which the user has the right to use the equipment during the lease period without changing the ownership of the equipment.
Attention should be paid to the machinery leasing contract:
1. Equipment status, indicating the quality, ownership, scope, etc. of the leased equipment;
2. Delivery, clear The time, place, method and change method of delivery of the rental equipment;
3. The rental price, indicate what fees are included in the rental price, and list the separately charged items;
4. Rights obligations, and clarify the rights and obligations of each party as well as the risk and expense issues.
In summary, if a taxpayer of machinery leasing engages in VAT taxable sales, the original applicable tax rate of 16% will be adjusted to 13%. Machinery rental taxes and fees need to be paid as value-added tax.
Legal basis:
Article 703 of the "People's Republic of China and Civil Code"
The lease contract means that the lessor delivers the leased object to the lessee A contract in which the tenant uses the property, earns profits from it, and the lessee pays rent.
Article 704
The content of the lease contract generally includes the name, quantity, purpose, lease term, rent and payment term and method, maintenance of the leased property, etc. terms.
Article 706
If the parties fail to complete the registration and filing procedures for the lease contract in accordance with the provisions of laws and administrative regulations, the validity of the contract will not be affected.
Article 34 of the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China"
The so-called tax payment vouchers refer to various tax payment certificates, payment notes, Tax stamps, tax deduction (collection) vouchers and other tax payment certificates. No unit or individual may print tax payment vouchers without being designated by the tax authorities. Duty payment vouchers may not be lent, resold, altered or forged. The format and management methods of tax payment vouchers shall be formulated by the State Administration of Taxation.
Article 46
After receiving the tax, the tax authority shall issue a tax payment certificate to the taxpayer. If a taxpayer pays taxes through a bank, the tax authorities may entrust the bank to issue a tax payment certificate.