Does waterway transportation service fall within the scope of value-added tax payment?

Waterway transportation service belongs to the transportation industry, and it belongs to the scope of value-added tax collection after the reform of the camp.

Scope of camp reform:

(1) Transportation industry: including land, water, air and pipeline transportation services where business tax is changed to value-added tax.

(2) Some modern service industries [mainly some productive service industries]

1, R&D and technical services

2. Information technology services

3. Cultural and creative services (design services, advertising services, conference and exhibition services, etc.). )

4. Logistics auxiliary services

5. Tangible movable property leasing service

6. Forensic consulting services

Calculation rules of tax payable after transformation

(1) If the taxpayer is recognized as a general taxpayer after the transformation, the input tax can be deducted according to the special VAT invoice obtained. If an invoice of a non-pilot taxpayer from other places or this city is obtained, the sales amount can be deducted according to the invoice amount; If a special invoice issued by the tax authorities is obtained, the output tax can be deducted according to the tax type indicated in the invoice.

(2) If the taxpayer is recognized as a small-scale taxpayer after the transformation, the invoices of non-pilot taxpayers in other provinces and cities and this Municipality obtained by taxpayers in the transportation industry and international freight forwarding business can be deducted from the sales amount according to the invoice amount; Other industries, such as obtaining invoices from non-pilot taxpayers in other provinces and cities and this Municipality, which originally belong to the scope of business tax difference collection, can also deduct sales according to the invoice amount, but invoices obtained from pilot general taxpayers or pilot small-scale taxpayers in this Municipality cannot deduct sales.