动产租赁增值税税率是多少?-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	动产租赁增值税税率是多少?
释义	一、动产租赁增值税税率是多少？《营业税改征增值税试点实施办法》第十五条规定，增值税税率：（一）纳税人发生应税行为，除本条第（二）项、第（三）项、第（四）项规定外，税率为6％。（二）提供交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，税率为11％。（三）提供有形动产租赁服务，税率为17％。（四）境内单位和个人发生的跨境应税行为，税率为零。具体范围由财政部和国家税务总局另行规定。
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