What is the tax classification code of transportation fee?

Transportation tax classification code:

Tax classification code: 30101020201,

Name of tax type: domestic road freight transport service,

Name of invoiced commodity: * transportation service * transportation fee,

Tax rate: 9%,

Article 6 of Accounting Standards for Enterprises No.65438 +0- Inventory (Caishui [2006] No.3) stipulates that "the procurement cost of inventory includes the purchase price, relevant taxes and fees, transportation fees, handling fees, insurance fees and other expenses that can be attributed to the procurement cost of inventory."

2. Guidelines for the Application of Accounting Standards for Business EnterprisesNo. 1. 1- Inventory stipulates that "the purchase expenses incurred by an enterprise (commodity circulation) in the process of purchasing commodities, such as transportation fees, handling fees, insurance fees, etc., which can be attributed to the purchase cost of inventory, should be included in the purchase cost of inventory, or they can be collected first and distributed according to the inventory and sales of purchased commodities at the end of the period. The purchase cost of the sold goods is included in the current profit and loss; The purchase cost of unsold goods is included in the ending inventory cost. If the purchase cost of goods purchased by an enterprise is small, it can be directly included in the current profit and loss when it occurs. "

3. It can be seen that the bulk transportation costs incurred by enterprises in purchasing commodities should be included in the procurement cost according to the provisions of the accounting standards for enterprises.