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汽车租赁费税率是多少呢
释义
汽车租赁费税率属于有形动产租赁适用税率是17%,小规模纳税人的增值税征收率为3%。
根据《营业税改征增值税试点实施形式》第十五条增值税税率:
1、纳税人发生应税行为,税率为6%;
2、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%;
3、提供有形动产租赁服务,税率为17%。
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