I. Tax rate of transport services
1, and the transportation service tax rate is generally 1 1%, which can transport edible salt, books, newspapers, magazines, audio-visual products, electronic publications, feed, grain and other agricultural products, edible vegetable oil, chemical fertilizers, pesticides, agricultural machinery, agricultural films, natural gas, dimethyl ether, biogas and other items.
2. Legal basis: Article 2 of the Provisional Regulations on Value-added Tax, VAT rate: (1) Unless otherwise specified in items 2, 4 and 5 of this article, the taxpayer sells goods, services, tangible movable property leasing services or imports goods at the tax rate of17%; (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: agricultural products such as grain, edible vegetable oil and edible salt; Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; Books, newspapers, magazines, audio-visual products and electronic publications; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film; Other goods specified by the State Council; (3) Unless otherwise stipulated in Items 1, 2 and 5 of this Article, the tax rate for taxpayers selling labor services and intangible assets is 6%; Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
Second, how much is the transportation fee?
Transportation expenses belong to sales expense accounting subjects; When purchasing goods, paying transportation expenses belongs to the accounting subject of inventory or raw materials. If the goods sold are tax-free VAT items, simple tax calculation methods, etc. No output tax can be generated, and the freight paid can not be deducted from the input tax even if a special VAT invoice is obtained.
If the purchased goods are used for items exempt from VAT, collective welfare or personal consumption, etc. And the output tax cannot be generated, and the paid freight can not be deducted from the input tax even if the special VAT invoice is obtained; If the purchased goods are used for VAT taxable items and an ordinary invoice is obtained, but the freight paid has a special VAT invoice, the freight input tax can be deducted by the ticket; Without obtaining a special VAT invoice, the freight input tax shall not be deducted.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Article 2 VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1, grain, edible vegetable oil, edible salt and other agricultural products;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications,
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.