Anyone who applies for a VAT invoice in the name of an individual. Equipment leasing belongs to the scope of business tax, the tax rate of 5%, for out-of-the-money tax. Also according to the amount of business tax to pay 7% of the city construction tax and 3% of the education surcharge, and will also pay 1-2 personal income tax on rent.
The lease invoice belongs to the category of general invoice. Ordinary invoices refer to the receipt and payment vouchers issued and collected in the purchase and sale of goods, the provision or acceptance of services and other business activities.