In daily life, advertisements can be seen everywhere, such as advertising on the exterior walls of buildings, bus bodies are also covered with advertisements, the same is the rental advertising space, so whether there is a difference in the tax rate for different carriers carrying advertising? The following is a detailed analysis of the two differences:

1.According to the Provisional Regulations on Value-added Tax, the VAT rate is13%.

For example:AThe company rents out one of its bus bodies toBThe company advertises lease income excluding tax10Wan, thenAHow much VAT should the company pay on this lease?

becauseAThe Company's lease is a lease of tangible property and the VAT rate is13%, then VAT is:10*13%=1.3wan

2.According to the Provisional Regulations on Value-added Tax, the VAT rate is9%.

For example:AThe company leases the exterior of one of its buildings toCThe company advertises lease income excluding tax10Wan, thenAHow much VAT should the company pay on this lease?

becauseAThe company's lease is a real estate lease, and the VAT rate is9%, then VAT is:10*9%=0.9wan

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