Does logistics belong to service industry?

Question 1: Why is the logistics industry a service industry? The service industry is extensive, and the logistics industry belongs to freight forwarders, so I think it is also a service line. Now society plays a certain role and belongs to a kind of service. The problem is that if we do it moderately, it will be OK naturally.

Question 2: Does the freight forwarding company belong to logistics or service industry? Many questions!

First of all, this industry belongs to the category of collecting business tax, and does not involve the identification of general taxpayers after small-scale enterprises pay value-added tax!

Taxes to be paid include business tax (the calculation method is as follows), urban construction tax = business tax *7%, education surcharge = business tax *4%, income tax = profit *25%, and others such as stamp duty, property tax, land use tax, vehicle and vessel tax and personal income tax. As the case may be, you can consult your tax administrator.

According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Business Tax (Guo Shui Fa [1995] No.76), the turnover of agency business is the actual remuneration that taxpayers get from the entrusting party when they engage in agency business. Therefore, for units specializing in freight forwarding business, the income of the entrusting party such as transportation fees and service fees can be deducted from the freight paid to the four major transportation departments of railways, maritime transport, aviation and highways, as well as the balance of cargo port fees, cargo transfer fees, cargo packaging fees, port terminal fees and port operation fees paid to ports, docks and other relevant departments. The airport and railways are used as the tax basis for business tax, and according to "service industry-"goods.

For freight business:

Transportation fees, service fees and other income. It is the main business income.

Freight paid to the four major transportation departments of railway, shipping, aviation and highway, as well as cargo port fees, cargo transit fees, cargo packaging fees, port terminal fees and port operation fees paid to ports, airports, railways and other related departments are the main business costs.

For example, a consignor entrusts A to transport a batch of goods from Shanghai to Xiamen, with a freight of 50,000 yuan, but the payment has not been paid. Party A entrusts Party B to transport the goods, the freight is 30,000 yuan, and the port charges of Party C are15,000 yuan. After the goods arrive at the destination, A issues an invoice of 50,000 yuan to the consignor. Party B and Party C issue invoices of RMB 30,000 and 10 respectively.

The business tax of Party A is its income (50,000 yuan-30,000 yuan-15000) * 5% = 250.

City periodic tax =250*7%= 17.5

Additional education =250*4%= 10

Accounting entry

Debit: 50,000 yuan in bank deposit (accounts receivable).

Loan: The main business income is 50,000 yuan.

Debit: The main business cost is 45,000 yuan.

Loan: Bank deposit (accounts payable) 45,000 yuan.

Debit: main business tax and surcharge 277.5

Loan: Taxes payable-business tax 250

Loan: Taxes payable-Urban Construction Tax 17.5

Loan: Taxes payable-education surcharge 10

Other taxes and fees:

Borrow: management fee

Loan: Taxes payable-property tax

Loan: Taxes payable-land use tax

Loan: Taxes payable-Stamp duty

Loan: Taxes payable-Travel tax

Withholding and paying personal income tax

Debit: payable to employees.

Loan: Taxes payable-personal income tax

Enterprise income tax shall be paid in advance quarterly and settled at the end of the year.

Debit: income tax expense

Loan: Taxes payable-enterprise income tax

When paying taxes:

Borrow: Taxes payable-business tax

Borrow: Taxes payable-Urban Construction Tax

Borrow: Taxes payable-education surcharge

Borrow: Taxes payable-property tax

Borrow: Taxes payable-land use tax

Borrow: Taxes payable-stamp duty

Borrow: Taxes payable-Travel tax

Borrow: Taxes payable-personal income tax

Borrow: Taxes payable-enterprise income tax

Loans: bank deposits

As a new financial officer, look at the previous accounting vouchers, account books and related statements to quickly understand the business! It is also essential to go to relevant websites to check relevant policies and regulations, so as to have theoretical support. That's all. Ah, honesty, integrity, principle, no false accounts!

Note: If foreign currency is involved, a foreign currency account should be set up separately for accounting!

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Question 3: Do logistics companies belong to modern service industry? Belongs to the service industry. As for whether it is modern or not, there is no way to verify it. They have their own special line or specialize in roasted seeds and nuts.

Question 4: Does the logistics industry belong to the transportation industry? It should be the transportation industry belongs to the logistics industry.

Logistics is not only transportation, but also warehousing, packaging, spindle processing, supply chain and so on.

Question 5: What are the scope of logistics auxiliary services in modern service industry, including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services, loading and unloading services, etc.

Question 6: What industry does the courier company belong to? It belongs to the logistics auxiliary industry and belongs to the taxpayer who changes the business tax to value-added tax. 6% (general taxpayer, annual taxable services more than 5 million yuan) or 3% (small-scale taxpayer, annual taxable services less than 5 million yuan) special VAT invoice (online invoice) can be deducted according to the tax amount indicated on the invoice (it must be a general taxpayer to deduct).

Expansion: The express delivery industry belongs to the State Post Bureau (People's Republic of China (PRC) * * and China State Post Bureau), and is responsible for supervision, including market access for express delivery and other postal services, maintaining the franchise of letter delivery services, and supervising the postal market according to law.

Question 7: Does logistics and transportation belong to agriculture, manufacturing or service industry? It should be regarded as the service industry. ...

Question 8: What kind of industry is logistics and what does it do? 1. What is logistics?

What is logistics? Logistics refers to the whole process of planning, implementing and managing raw materials, semi-finished products, finished products and related information of commodities from the place of origin to the place of consumption by means of transportation, storage and distribution at the lowest cost.

Logistics composition: commodity transportation, warehousing, packaging, handling, distribution and processing, and related logistics information.

The specific contents of logistics activities include the following aspects: user service, demand forecasting, order processing, distribution, inventory control, transportation, warehouse management, layout and location of factories and warehouses, handling, procurement, packaging and intelligence information.

2. What is modern logistics?

What is modern logistics? Modern logistics should not only consider the distribution of goods from producers to consumers, but also consider the procurement of raw materials from suppliers to producers, as well as the transportation, storage and information of producers themselves in the process of product manufacturing, so as to comprehensively improve economic benefits and efficiency. Therefore, modern logistics is a strategic measure to meet the needs of consumers and unify the market conditions such as manufacturing, transportation and sales. Compared with traditional logistics, which only regards it as a bridge between logistics support system and sales activities, it has further meaning in depth and breadth.

In today's e-commerce era, the global logistics industry has a new development trend. The core goal of modern logistics service is to meet the needs of customers with the minimum comprehensive cost in the whole logistics process.

Modern logistics has the following characteristics: the close combination of e-commerce and logistics; Modern logistics is the unity of logistics, information flow, capital flow and talent flow; E-commerce logistics is a combination of informationization, automation, networking, intelligence and flexibility; Standardization of logistics facilities and commodity packaging, socialization and assimilation of logistics are also new characteristics of logistics mode under e-commerce.

The continuous development of e-commerce makes the logistics industry rise again. At present, the services provided by the logistics industry in the United States have far exceeded warehousing, distribution and transportation. Logistics companies provide more and more warehousing, distribution facilities, maintenance services, electronic tracking and other value-added services. Logistics service providers are becoming customer service centers, processing and maintenance centers, information processing centers and financial centers. Adding new services according to customers' needs is an evolving concept.

Compared with the logistics industry in developed countries, the logistics industry in China is still in the primary stage of development. The main characteristics of its development are: first, enterprise logistics is still the focus of logistics activities in the whole society, and the demand for specialized logistics services begins to appear, which shows that the development level of logistics activities in China is still relatively low, and strengthening internal logistics management is still the focus of logistics activities in the whole society; Second, specialized logistics enterprises began to appear, and diversified logistics services developed to a certain extent. It is an urgent task for the development of China's logistics industry to step out of the logistics activity mode based on enterprise self-service and develop third-party logistics.

Question 9: What industries does the service industry include? Modern service industry refers to those industries that do not produce commodities and goods, mainly including information, logistics, finance, accounting, consulting and legal services. Modern service industry is roughly equivalent to modern tertiary industry. In the report on the establishment of tertiary industry statistics from 65438 to 0985, the National Bureau of Statistics divided the tertiary industry into four levels: the first level is the circulation department, including transportation, post and telecommunications, commercial catering, material supply and marketing and warehousing; The second level is the departments that serve production and life, including finance, insurance, public utilities, residents' services, tourism, consulting information services and various technical services. The third level is the departments that serve to improve the scientific and cultural level and the quality of residents, including education, culture, radio and television, scientific research, living welfare, etc. The fourth level refers to the departments that the public needs to serve, including state organs, social organizations, the army and the police.

As a public service platform connecting * * *, industries and enterprises, logistics public information platform is an important part of the development of modern service industry in China.

Question 10: Is express delivery a general service industry or a transportation industry? Because express delivery enterprises have no substantive products, express delivery enterprises are specialized in serving production enterprises, so they are called service industries. Transportation is an indispensable part of enterprise operation. So it is difficult to clearly divide which industry.