According to the different subject matter, operating lease service can be divided into tangible movable property operating lease service and real estate operating lease service.
Lease the advertising space of buildings, structures and other real estate or tangible movable property such as airplanes and vehicles to other units or individuals for advertising, and pay value-added tax according to the operating lease service.
Vehicle parking services, road traffic services (including tolls, bridge tolls, tolls, etc.). ) VAT is levied according to the real estate leasing service.
The light leasing business of waterway transportation and the dry leasing business of air transportation belong to operating leasing.
Bareboat charter business refers to the business activities in which a transportation enterprise rents a ship to others for use within an agreed time, without an operator, without bearing all the expenses incurred in the transportation process, and only charging a fixed rental fee.
Dry leasing business refers to the business activities of air transport enterprises to lease aircraft to others for use within the agreed time, without crew members, without bearing all the expenses incurred in the transportation process, and only charging a fixed leasing fee.