What is the tax rate of transportation enterprises?

Generally, the tax rate of 6% is mostly service industry: the tax rate of 9% is logistics and real estate trading, which is the industry we usually involve! The 9% tax rate also includes transportation, postal transportation and construction services!

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36): Notes on sales services, intangible assets and real estate;

Transport service refers to the business activities of transporting goods or passengers to their destinations by means of transport, so that their spatial positions are shifted. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.

Logistics auxiliary services, including aviation services, port and wharf services, freight passenger station services, salvage and rescue services, loading and unloading services, warehousing services and distribution services.

Extended data:

I. transport invoice tax amount

Transport invoice tax amount: for the transportation expenses (excluding prepaid freight) paid by the general VAT taxpayer for outsourcing goods or selling goods (excluding fixed assets), the input tax amount is calculated according to the freight amount listed in the freight settlement form (ordinary invoice) at the deduction rate of 1 1%, but the input tax amount is allowed to be deducted, but other miscellaneous expenses such as handling fees and insurance fees paid with the freight cannot be calculated.

Second, transport invoice tax rate

The face value of transport invoice is divided by 1+ 1 1% and then multiplied by 1 1% to calculate the transport invoice tax.

The general taxpayer's tax rate of the special VAT invoice for goods transportation (referred to as transport invoice for short) is 1 1%, that is, the par value includes the freight excluding tax, in which the tax is11+65438+.