The tax rate is 17%.
Inquiring about the information of Zhengbao Accounting Online School, we can see that the "Tax Collection and Management Law of the People's Republic of China" implemented on January 1, 1993 stipulates that roof leasing is a house leasing and is a general taxable value-added tax. For a person, the tax rate is 17%. The tax payable is calculated by multiplying the rental price by the tax rate of 17% to calculate the tax payable.
Energy transactions, VAT general taxpayers participating in energy transactions should calculate VAT at 17% of the taxable amount. For wind power generation projects, the tax is 6%.