1. For transportation services provided by general taxpayers, the VAT rate is 1 1%.
2. For transportation services provided by small-scale taxpayers, the VAT rate is 3%.
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, fertilizers, pesticides, agricultural machinery, agricultural films, natural gas, dimethyl ether, biogas and other items.
Benefits of VAT in transportation industry:
1, which has strong adaptability to economic activities. As VAT is subject to the tax deduction system, taxpayers are allowed to deduct the paid VAT when purchasing goods and services, which avoids the disadvantages of repeated taxation caused by stepped taxation and makes the tax burden of the same goods or services consistent. This consistency is firstly manifested in that the final tax burden of the same commodity or service is the same regardless of the differences of taxpayers' production, operation or organization. Secondly, the same goods and services, regardless of the composition of taxpayers' business activities, the final tax burden is the same. In other words, the taxation result of value-added tax will not affect taxpayers' production and business activities and consumers' consumption choices, and it is neutral. It is this neutral feature that makes VAT more adaptable to economic activities.
2. Good income elasticity. The elasticity of tax revenue refers to the internal relationship between the increase and decrease of tax revenue and economic development. The tax elasticity of a tax depends on the adaptability of tax to economy and the relationship between income scale and national income. Value-added tax not only has strong adaptability to economic activities, but also has a relatively stable proportional relationship with the national income scale in the same period. Due to the implementation of the VAT deduction system, for a commodity or service, the sum of the VAT collected in each link is equal to the price it enters the consumption field multiplied by the applicable VAT rate;
3. It is conducive to the fair participation of domestic goods and services in international competition. Since the rate of value-added tax reflects the final tax burden level of a commodity or service, the implementation of zero tax rate on export commodities and services can make export commodities or services enter the international market completely duty-free. Even if the importing country levies taxes on imported goods or services according to its own tax laws and regulations, the tax burden after taxation will not be higher than that of similar goods or services in the importing country. Similarly, after imported goods or services are taxed according to the tax rate of similar goods or services in China, the tax burden of imported goods or services is consistent with that of domestic goods or services, which is conducive to achieving fair competition of domestic goods and services on the premise of consistent tax treatment.
To sum up, transportation expenses belong to the accounting subject of sales expenses; 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.
Legal basis:
Provisional regulations on value-added tax
second
VAT rate:
1. Taxpayers sell goods, labor services, tangible movable property leasing services or import goods.
Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate is17%;
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. Taxpayers selling labor services and intangible assets shall be taxed at a rate of 6%, unless otherwise specified in items 1, 2 and 5 of this article; Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.