Is there a 9 point tax rate for machinery lease fees?

There is no 9-point tax rate on machinery rental fees. General taxpayers charge fees for leasing machinery and equipment, and the tax rate is 13%; Small-scale taxpayers rent machinery and equipment to charge fees, the levy rate is 3%, the current epidemic period, reduce the levy rate, it is impossible to have a 9-point tax rate. Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate for the sale of goods, services, tangible movable property leasing services or imported goods shall be 17 percent, and the tax rate shall be 11 percent for the sale of transportation, postal services, basic telecommunications, construction, real estate leasing services, sale of immovable property, transfer of land use rights, sale or import of the following goods: grain and other agricultural products, edible vegetable oil, edible salt, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, Dimethyl ether, biogas, and coal products for residential use.

Regulations of the People's Republic of China on the Temporary Collection of Multiplication Tax

Article 2. Except for the provisions of subparagraphs (2) and (3) of this Article, the tax rate for the sale or import of goods by taxpayers shall be 17%, and the tax rate for the sale or import of the following goods by taxpayers shall be 13%.

The professional will reply to you: taxpayers engaged in the leasing of construction machinery with operators should pay VAT according to the construction services (the rate is 9% or the levy rate is 3%).

The leasing of machinery and equipment belongs to the sale of tangible movable property leasing services, and the tax rate is 13%.

Therefore, the general taxpayer charges a fee for leasing machinery and equipment, and the tax rate is 13%; Small-scale taxpayers charge fees for renting out machinery and equipment, and the levy rate is 3% (during the current epidemic period, the levy rate is reduced by 1%). There can be no 9-point tax rate.

Legal analysis: According to the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the VAT rate (CS 2018 No. 32), the VAT rate will be adjusted to % from May 1, 2018.

The tax rate on the sale of goods and services is 16%. Provision of tangible movable property leasing services at a tax rate of 16%. The tax rate for taxable activities of taxpayers is 6; Exceptions are made for the following:

Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 10%. The tax rate for cross-border taxable activities of domestic entities and individuals is zero. The VAT rate for small-scale enterprises is 3%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

17％。Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate for the sale of goods, services, lease services of tangible movable property or imported goods by taxpayers shall be 17%. Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods are subject to a tax rate of 11%.

Article 2 of the Regulations of the People's Republic of China on the Temporary Administration of Value-Added Tax (VAT) The VAT rate of the People's Republic of China is 17%, except as otherwise provided in Items 2, 4 and 5 of this Article. (2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%:

1.grain and other agricultural products, edible vegetable oil, edible salt; 2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products; 3.

books, newspapers, magazines, audio-visual products, electronic publications; 4.feed, fertilizer, pesticide, agricultural machinery, agricultural film; 5.Other goods as specified.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%. (4) The tax rate for taxpayers exporting goods is zero; However, unless otherwise specified. (5) Domestic units and individuals selling services and intangible assets within the scope of the provisions shall be subject to zero tax rate.

The adjustment of the tax rate is determined by ***.

The VAT rate for the provision of rental services of tangible movable property is 17%.

According to Article 15 of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax, the VAT rate:

1) In the event of taxable behavior of a taxpayer, the tax rate shall be 6 except for the provisions of subparagraphs (2), (3) and (4) of this Article.

2) Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

3) Provision of tangible movable property leasing services, with a tax rate of 17%.

After the VAT reform, the tax rate on machinery lease fee is 17%. Machinery leasing is a lease of tangible movable property.

Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36): Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax": Article 15 VAT Rate:

1) In the event of taxable behavior of a taxpayer, the tax rate shall be 6 except for the provisions of subparagraphs (2), (3) and (4) of this Article. 2) Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%. 3) Provision of tangible movable property leasing services, with a tax rate of 17%.

4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation. Article 16 The value-added tax collection rate is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.