What is the tax collection point for issuing special VAT invoices for equipment leasing?

Equipment leasing is a tangible movable property leasing service, and the tax point for issuing special VAT invoices is 16%.

According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate (Caishui [20 18] No.32), the VAT rate has been adjusted to 16%, 10%, 6% and 0% since May. The tax rate for selling goods and services is 16%. Provide tangible movable property leasing service at the tax rate of 16%. Taxpayer's taxable behavior, the tax rate is 6%, except the following: providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring land use rights, and the tax rate is 10%. The cross-border taxable behavior of domestic units and individuals has a tax rate of zero. The value-added tax rate for small enterprises is 3%.