The courier fee is included in the management fee or sales fee according to the user department. General taxpayers who obtain special invoices for value-added tax can be certified to deduct the input tax.
Borrow: management fees and other related expenses.
Taxes payable-VAT payable-input tax
Loan: bank deposit or cash on hand.
If it is a general taxpayer in the logistics industry, there are two kinds of VAT invoices. One is the VAT invoice of freight industry, and the tax rate is 1 1%, so freight can be charged. The other is a special VAT invoice with a tax rate of 6%, which can charge storage fees and handling fees.
From 20 14 65438+ 10/0/day, the railway transportation and postal services will be included in the pilot scope of "VAT reform", and the special VAT invoices obtained by enterprises receiving and sending express delivery can be deducted.
Express delivery companies that provide receiving and sending services, with the qualifications of general taxpayers, can go to the national tax department to collect and issue 6% special VAT invoices; Small-scale VAT taxpayers registered in State Taxation Administration of The People's Republic of China (including self-employed) and other taxpayers identified by State Taxation Administration of The People's Republic of China who need to issue special VAT invoices can bring relevant information to the national tax department to issue 3% special VAT invoices.