Does real estate rental belong to modern service or life service?

Legal analysis: modern service. Real estate leasing is a leasing service; Property services belong to commercial auxiliary services. Modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries.

Legal basis: Annex 1 of Article 6 of the Notice of the Ministry of Finance on Comprehensively Promoting the Pilot Reform of Business Tax to Value-added Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC): Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax. Leasing services, including financial leasing services and operating leasing services. (1) Financial leasing service refers to leasing activities with financing nature and ownership transfer characteristics. That is, the lessor purchases tangible movable property or real estate and rents it to the lessee according to the specifications, models and performance required by the lessee. During the contract period, the ownership of the leased property belongs to the lessor, and the lessee has only the right to use it. After the contract expires and the rent is paid, the lessee has the right to purchase the lease item at the residual value to own its ownership. Whether the lessor sells the leased property to the lessee is a financial lease. According to the different subject matter, financial leasing services can be divided into tangible movable property financial leasing services and real estate financial leasing services. Financing sale and leaseback are not subject to VAT according to this tax item.