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问题
设备租赁税率一般是多少呢
释义
设备租赁属于有形动产租赁服务,按今年最新税率,营改增之后,一般纳税人是13%,小规模纳税人征收率是3%(帮您调)
提供有形动产的增值税税率为17%。 机械租赁费属于提供有形租赁服务,所以税率为17%。
【本文所涉及的法律依据】::
《中华人民共和国税收征收管理法》
第六十一条
扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐簿或者保管代扣代缴、代收代缴税款记帐凭证及有关资料的,由税务机关责令限期改正,可以处二千元以下的罚款;
情节严重的,处二千元以上五千元以下的罚款。
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更新时间:2025/10/16 18:19:13