How much is the mechanical rental charge?

General taxpayers issue invoices for machinery and equipment leasing, and the tax rate is 13%, while small-scale taxpayers levy 3%.

Operating leasing service refers to the business activities of transferring tangible movable property or immovable property to others for use without changing the ownership of the leased property within the agreed time.

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.

Pay attention to when signing a mechanical lease contract:

1. Equipment information, indicating the quality, ownership and scope of the leased equipment;

2. Delivery, indicating the delivery time, place, method and change method of the leased equipment;

3. The rental price, indicating what expenses are included in the rental price, and listing the items charged separately;

4, rights and obligations, clear the rights and obligations of all parties and risks and expenses.

To sum up, if the taxpayer of machinery leasing has VAT taxable sales, the original tax rate 16% will be adjusted to 13%. The machinery rental tax needs to pay VAT.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

second

Units and individuals that print, purchase, issue, obtain, keep and hand in invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these measures.

People's Republic of China (PRC) Civil Code

Article 703

A lease contract is a contract in which the lessor delivers the lease item to the lessee for use and income, and the lessee pays the rent.

Article 704

The contents of the lease contract generally include terms such as name, quantity, purpose, lease term, rent and its payment term and method, lease maintenance, etc.

Chapter seven hundred and six

If the parties fail to go through the formalities of registration and filing of the lease contract in accordance with the provisions of laws and administrative regulations, the validity of the contract will not be affected.