Transport services, 9%
Modern services-logistics auxiliary services, collection and distribution services, brokerage services, etc. , 6%
(2) Confirmation of sales volume
Brokerage agency service-sales amount is the total price and extra-price expenses after deducting the government funds or administrative fees charged to and paid on behalf of the entrusting party.
The passenger station service of the general taxpayer-the sales amount is the balance after deducting the freight paid to the carrier from all the extra expenses it has obtained.
Air transport sales agency enterprises provide air ticket agency services for overseas flights-the sales amount is the total price and extra-price expenses obtained after deducting the settlement money and related expenses of overseas flights collected from customers and paid to other units or individuals.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.