Transportation refers to the business activities of transporting goods or passengers to their destinations by means of transportation or human and animal power, so that their spatial positions are shifted.
The collection scope of transportation tax items includes: land transportation, water transportation, air transportation, pipeline transportation and loading and unloading.
All labor services related to enterprise operation are within the scope of this tax item.
(1) Land transportation
Land transportation refers to the transportation business of transporting goods or passengers by land (above ground or underground), including railway transportation, road transportation, cable car transportation, cableway transportation and other land transportation.
Advertising revenue along the subway is subject to business tax at the rate of 5% for service industry-advertising industry;
Service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills.
The tax collection scope of service industry includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
The advertising industry refers to the business of using books, newspapers, magazines, radio, television, movies, slide shows, street signs, posters, windows, neon lights, light boxes, etc. to publicize and provide related services for introducing commodities, operating service items, cultural and sports programs or announcements and statements.