What is the general value-added tax rate of transportation industry?

The tax rate of transportation value-added tax is different between small-scale taxpayers and ordinary taxpayers. Small-scale taxpayers provide taxable services. The VAT rate of transportation industry is 3%, and the VAT rate of general taxpayers is 1 1%. Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, and 50% of the tax revenue comes from the central government and 50% from local governments. The import value-added tax is collected by the customs, and all the taxes are the central fiscal revenue.

Collection range

The change from business tax to value-added tax mainly involves transportation and some modern service industries;

Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.

Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.

Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising planning, design, production, release, broadcast, publicity and display.