Question 2: What is the VAT rate of general taxpayers in logistics enterprises? In the policy of camp reform, logistics enterprises belong to the scope of "logistics auxiliary services". General taxpayers whose annual income (excluding tax) is more than 5 million yuan are VAT taxpayers, and the VAT rate of 6% is applicable. Small-scale taxpayers whose annual income is less than 5 million yuan.
Logistics enterprises are ordinary taxpayers. For commercial enterprises (ordinary taxpayers), if the deduction can reach 6%, ordinary taxpayers can issue special VAT invoices and ordinary invoices at the same time. Because it is a general taxpayer of value-added tax, the tax rate is the same 6% whether it is a special VAT invoice or an ordinary VAT invoice. If there are business projects with different tax rates, the tax rates will be different. For example, if a logistics company is engaged in logistics services and provides goods transportation, different tax rates are applied to goods transportation and logistics services: goods transportation 1 1%, and logistics assistance is 6%. Invoices must be issued separately according to different business scope, and items with different tax rates must be accounted for separately. Otherwise, the tax authorities will levy taxes on services with low tax rates in accordance with the principle of "high or low".
Question 3: What is the latest regulation of business tax rate in logistics industry? If it is the transportation industry, the business tax has been increased and the value-added tax has not been paid.
Previous old regulations: According to the Provisional Regulations of the People's Republic of China on Business Tax, the income obtained by logistics enterprises from providing transportation, distribution, loading and unloading, handling and other services. Business tax is levied according to the "transportation industry", and the tax rate is 3%; Services provided by logistics enterprises, such as freight forwarding, warehousing, packaging, logistics processing, leasing, etc., are taxed according to the "service industry" tax item, and the tax rate is 5%.
Question 4: I am a general taxpayer of VAT reform, and my company is in the logistics express delivery industry. What is the tax rate of our industry? Thank you very much ! ! ! Generally, the low tax rate will often attract the attention of the tax bureau, which can be controlled at not less than 65,438+0% (about 65,438+0.5% for commercial enterprises). Different industries have different tax rates. The specific tax rate table is as follows:
VAT rate = {[annual output tax+sales of goods exempted from tax refund * effective tax rate of taxable goods-(total annual input tax-total annual input tax transferred out+tax retained at the beginning of the year-tax retained at the end of the year)]/[annual sales of taxable goods or services+sales of goods exempted from tax refund ]} * 100%
1 agricultural and sideline food processing 3.50
2 food and drink
3 Textiles (chemical fibers) 2.25
Textiles and clothing, leather feathers (velvet) and products 2.9 1
5 Paper and paper products industry 5.00
6 Building materials products 4.98
7 chemical products 3.35
8 pharmaceutical manufacturing 8.50
9 cigarette processing 12.50
10 plastic products industry 3.50
1 1 nonmetallic mineral products industry 5.50
12 metal products industry 2.20
13 mechanical transportation equipment 3.70
14 electronic communication equipment 2.65
15 handicrafts and other manufacturing industries 3.50
16 electrical machinery and equipment 3.70
17 production and supply of electricity and heat 4.95
18 commercial wholesale 0.90
19 Commercial Retail 2.50
20 Others 3.5
Calculation of enterprise tax rate
At present, it generally refers to value-added tax:
Theoretical tax rate: sales gross profit * 17% divided by sales revenue.
Actual tax rate: actual tax paid divided by sales revenue.
The tax rate refers to the proportion of VAT payable by VAT taxpayers to taxable sales income in the current period.
For small-scale taxpayers, the tax rate is the collection rate: 3%, while for ordinary taxpayers, the tax rate is not 17% or 13%, but much lower than this ratio. The specific calculation is as follows:
Tax rate = VAT payable in current period/taxable sales income in current period.
Value-added tax payable in current period = output tax in current period-actual deduction of input tax.
Actual input tax deduction = input tax retained at the beginning+input tax in the current period-input transfer-export tax rebate-input tax retained at the end.
Note: 1 For the production enterprises that implement tax exemption and refund, the value-added tax payable includes the tax deduction for the export of domestic products.
Question 5: What is the VAT rate of express delivery enterprises? The tax rate of express delivery industry is generally around 3%, and that of our enterprise is generally around 1%. The tax has not been checked. Honey, don't worry, just rest assured.
Question 6: What is the tax burden of the transportation express industry? The tax rate varies from region to region and needs to be calculated and determined according to the overall local economic situation and the number of input invoices that can be obtained. The interval value of transportation tax rate is: 3%-8%.
Question 7: The VAT rate of freight companies is11No.(Caishui [201]1) according to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
In order to understand the actual tax burden of enterprises, it is suggested to calculate according to the actual input tax and output tax obtained in recent business and the actual total profit of enterprises.
Question 8: What is the VAT rate of modern logistics industry? Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%.
Question 9: What are the corporate tax rates of general taxpayers of warehousing, logistics and freight respectively? What tax should I pay? The general taxpayer enterprise freight VAT rate is 1 1%, and the warehousing logistics VAT rate is 6%.
Companies with general taxpayers in warehousing, logistics and freight transportation should pay 7% urban maintenance and construction tax, 3% education surcharge and 2% local education surcharge according to the actual value-added tax, 0.5‰ stamp duty according to the cargo transportation contract,/kloc-0 ‰ stamp duty according to the warehousing contract and 25% enterprise income tax according to the profits.
Question 10: What is the tax rate of the transportation industry after the reform of the camp? After the camp reform, the tax rate of 1 1% is applicable to the general taxpayers in the transportation industry, and the tax rate of 6% is applicable to the general taxpayers in the logistics auxiliary services. The collection rate of value-added tax for small-scale taxpayers is 3%.
Logistics auxiliary services, including navigation port services, port terminal services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services.
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.