According to China's tax law, the tax rate of equipment leasing fee for general taxpayers is 13%. This is according to the VAT law, equipment leasing is a taxable service and the applicable tax rate is 13%. VAT is an indirect tax calculated according to the value-added of goods and services, and equipment leasing, as a service behavior, is subject to the corresponding VAT. Therefore, general taxpayers need to calculate and pay VAT at the rate of 13% when leasing equipment.