Transportation industry in the various types of transportation services specifically include what scope

(ii) waterway transportation services, refers to the natural and artificial waterways such as rivers, lakes and streams, or ocean waterways to transport goods or passengers transport business activities. Ocean transportation of the process of leasing, leasing business, belonging to the waterway transportation services. Program chartering business, refers to ocean shipping enterprises for the charterer to complete a particular voyage of the transportation task and collect the lease fee business. Lease business, refers to ocean transportation enterprises will be equipped with operators of the ship leased to others to use a certain period of time, the lease period at the disposal of the lessee, regardless of whether the operation, are charged to the lessee on a daily basis, the fixed costs incurred by the shipowner to bear the burden of the business. (iii) Air transportation service refers to the transportation business activities of transporting goods or passengers through air routes. Air transportation wet lease business, belong to the air transportation services. Wet lease business, refers to the air transport enterprises will be equipped with crew aircraft leased to others to use a certain period of time, the lease period at the disposal of the lessee, regardless of whether the operation, according to a certain standard to the lessee to collect the lease fee, incurred by the lessee to bear the fixed costs of the business. (d) Pipeline transportation service refers to the transportation business activity of conveying gases, liquids and solid substances through pipeline facilities." Q: The vehicles owned by individuals are attached to transportation enterprises and carry out transportation business to the outside world, how to confirm the VAT taxpayers of this part of transportation business? A: Article 2 of the Pilot Implementation Measures stipulates: "If a unit operates by way of contracting, leasing or attachment, and the contractor, lessee or attachment (hereinafter referred to as the contractor) operates externally in the name of the contractor, lessor or attachment (hereinafter referred to as the contractor), and the contractor bears the relevant legal liabilities, the contractor shall be the taxpayer. Otherwise, the contractor shall be the taxpayer."