What is the average number of points in transport invoice?

The general taxpayer's tax rate is 9%, subject to the latest tax rate of 20 19.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate (Caishui (2019) No.9), the transportation industry is subject to the 9% tax rate.

Transportation 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.

Extended data:

Issuance of ordinary invoices

1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;

2 invoices shall be issued in accordance with the prescribed time limit, sequence, column and time, and stamped with the special seal for unit invoices;

3. The use of computer to issue invoices must be approved by the national tax authorities, and the invoices issued by the national tax authorities shall be uniformly supervised by the off-machine invoices, and the stubs after issuance shall be bound into a book according to the sequence number;

4 invoices are limited to the use of units and individuals purchased in cities and counties, and cross-city and county invoices are used;

5. When the contents of the tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;

6. All units and individuals engaged in production and business operations, when purchasing goods, receiving services and paying for other business activities, shall ask the payee for an invoice, and shall not ask for a change of name and amount;

7. Invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them;

8. Invoices shall be used within the validity period, and become invalid after expiration.

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