Equipment leasing belongs to tangible movable property leasing under the category of camp reform. If an individual needs to issue an invoice for renting equipment temporarily, he/she can bring his/her ID card and tax and fill it out in the local national tax hall.
how to make out an invoice for rented equipment? Open a tax declaration form for VAT invoice. After paying the VAT, additional taxes and individual tax withholding, you can open a VAT invoice with a tax rate of 3%.
what invoices are issued for the leasing of machinery and equipment? In areas other than those where the business tax is increased, the tax item of "business tax-leasing industry" applies, and the service industry invoices are issued, and the business tax rate is 5%. Extended data?
in the areas where the business tax is increased, the tax item of "value-added tax-providing tangible movable property leasing service" is applicable, and the tax rate of general taxpayers is 17%, while that of small-scale taxpayers is 3%. General taxpayers can use "special VAT invoice" and "ordinary VAT invoice". Small-scale taxpayers can issue "special VAT invoices" or "general machine invoices" in the tax authorities.
equipment leasing belongs to the scope of business tax, and the tax rate is 5%, which is an extra tax. Besides, 7% urban construction tax and 3% education surcharge will be paid according to the business tax. < P > In addition, 1-2% personal income tax will be paid according to the rent, and the overall tax burden will be around 8%. When issuing service invoices, 1, yuan will be issued when issuing invoices. You can go to the tax bureau to open it on behalf of your identity certificate and lease contract.