Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36): Annex1:Implementation Measures for the Pilot Reform of Business Tax to VAT: Article 15 VAT Rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Extended data
Tangible movable property refers to property that can be felt or touched and can be moved.
Real estate refers to the land that exists in physical form and the attachments attached to the land, including the attachments attached to the ground or located on the ground and underground. Real estate is not necessarily a physical form, such as exploration and mining rights. Such as buildings and plants growing on the land.
Land that cannot be moved according to natural nature or legal provisions, land fixtures, land products that have not been separated from the land, and other things that cannot be separated because of natural or human attachment to the land. Including material entities and rights and interests that depend on material entities.
References:
Baidu encyclopedia tangible movable property