Logistics tax rate of goods transportation in Henan Province

The logistics tax rate of goods transportation in Henan is generally 3%.

The tax rates in transport invoice are as follows:

1, general taxpayers can only issue 1 1% special VAT invoices for goods transportation; If it is a small-scale taxpayer, it needs to go to the tax bureau, and the collection rate is 3%.

2, enterprises engaged in the logistics industry, in addition to cargo transportation business, can also have auxiliary services, the business tax rate is 6%, but the invoices issued are not special invoices for cargo transportation, but special invoices for ordinary value-added tax.

Related information introduction:

Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Stopping the Use of Special VAT Invoices for Goods Transportation (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.99, 20 15) stipulates that general VAT taxpayers provide goods transportation services, use special VAT invoices and ordinary VAT invoices, and fill in the invoice remarks column when issuing invoices.

The remarks column of the special VAT invoice for transportation expenses only contains the information of the place of departure, the place of departure and the license plate number, but has no information of the vehicle type and the transported goods, which does not conform to the provisions of Article 1 of the above-mentioned People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.99 (20 15), and is a non-compliant invoice, and the input tax cannot be deducted.