The VAT rate of real estate leasing services provided by general taxpayers is 1 1%. N Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Attachment1Implementation Measures for the Pilot Work of Changing Business Tax to VAT: n Article 15 VAT Rate: N (2 1) Taxpayers have taxable behaviors, except for items (2), (3) and (3) of this article. N (3) Providing tangible movable property leasing services at the tax rate of 17%. N (4) Cross-border taxable behavior of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Article 16 The collection rate of value-added tax is 3% (for small-scale taxpayers), except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. N Special provisions: n Annex to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36) 1 Provisions on Relevant Matters of Changing Business Tax to VAT: n (9) Real estate leasing services. N 1。 Ordinary taxpayers can choose to lease the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. Taxpayers who rent out the real estate acquired before April 30, 2006, which is not in the same county (city) as the place where the institution is located, shall, after paying taxes in advance at the place where the real estate is located, file tax returns with the competent tax authorities where the institution is located. Nn3。 If the general taxpayer rents out 1 real estate acquired after May, 2065438 and the place where the institution is located is not in the same county (city), it shall pay taxes in advance at the place where the real estate is located at the withholding rate of 3%, and then file tax returns with the competent tax authorities where the institution is located. N4。 Small-scale taxpayers renting real estate (excluding individual rental houses) shall calculate the tax payable at the rate of 5%. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned tax calculation method, and then file tax returns with the competent tax authorities where the institution is located. N5。 If other individuals rent the acquired property (excluding houses), the tax payable shall be calculated at the tax rate of 5%. N6。 For individuals renting houses, the tax payable shall be calculated at the tax rate of 5% minus 1.5%. n
Legal objectivity:
Announcement on relevant policies for deepening the reform of value-added tax 1. General VAT taxpayers (hereinafter referred to as taxpayers) selling or importing VAT taxable goods, the original tax rate is 16%, and the tax rate is adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%. Two, taxpayers to buy agricultural products, the original application of 10% deduction rate, the deduction rate is adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%. 3. For the export goods and services that were originally subject to the 16% tax rate and the export tax rebate rate was 16%, the export tax rebate rate was adjusted to13%; The export tax rebate rate is adjusted to 9% for export goods and cross-border taxable activities that were originally subject to the 10% tax rate and the export tax rebate rate was 10%.