1. Provide tangible movable property leasing service at the tax rate of 17%.
2. Provide transportation services at the tax rate of 1 1%.
3. Providing modern service industry services (except tangible movable property leasing services) with a tax rate of 6%.
Next, we need to know the difference between transportation service and modern service in logistics industry.
2. Some modern service industries
Part of modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services.
Three. Logistics support service
Logistics auxiliary services, including aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services, customs declaration services, warehousing services and loading and unloading services.
1. Aviation services, including aviation ground services and general aviation services.
Aviation ground service refers to the business activities of navigation and other labor ground services provided by airlines, airports, civil aviation administrations and terminals to domestic and foreign aircraft sailing in China or staying at airports in China. Including passenger safety inspection services, apron management services, airport terminal management services, aircraft cleaning and disinfection services, air flight management services, aircraft take-off and landing services, flight communication services, ground signal services, aircraft safety services, aircraft runway management services, air traffic management services, etc.
General aviation service refers to the business activities of providing flight services for professional work, including aerial photography, aerial survey, aerial exploration, aerial forest protection, aerial broadcast, aerial rainfall, etc.
2. Port and dock services refer to business activities that provide services for ships, such as ship dispatching service, ship communication service, channel management service, channel dredging service, lighthouse management service, navigation mark management service, ship pilotage service, tally service, mooring and shifting service, oil spill removal service for ships at sea, water traffic management service, professional cleaning and disinfection inspection service for ships, and oil spill prevention service for ships.
3. Freight passenger station services refer to business activities such as cargo stowage services, transportation organization services, transfer services, vehicle dispatching services, ticketing services and vehicle parking services provided by freight passenger stations (excluding railway transportation).
4. Salvage and salvage services refer to business activities that provide salvage services for ship personnel, ship property, waters and sunken ships.
5. Freight forwarding service refers to the business activities of handling freight forwarding and related business procedures for the consignor in the name of the consignor or in its own name without directly providing freight forwarding service.
6. Agency customs declaration service refers to the business activities of handling customs declaration formalities on behalf of the consignor and consignor of import and export goods.
7. Warehousing service refers to the business activities of using warehouses, freight yards or other places to store and keep goods on behalf of customers.
8. Loading and unloading service refers to the business activities of loading and unloading goods between means of transport, between loading and unloading sites or between means of transport and loading and unloading sites by means of loading and unloading tools or manpower and animal power. "
Four. Transportation industry
According to Article 1 of the Notes on Taxable Service Scope, the transportation industry 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.
Then, from the definition of transportation agent and transportation, whether to directly provide goods transportation is a difference.
Take the current express delivery business as an example to analyze:
For example, A sends a SF Express from Beijing to Shanghai, Beijing SF provides receiving service, Beijing transshipment center provides trunk transportation and Shanghai outlets provide delivery service. This is actually the business of Beijing SF, but the whole logistics service is completed by many different entities (belonging to the same group). Therefore, the cooperative Beijing SF only provides agency services and should issue a 6-point invoice.
But for A, SF is a company. The service A sees is that SF Express directly delivers the express from its own side to customers, which is the definition of the transportation industry. It should be 1 1 separate ticket.
As for what kind of tax invoice to issue, all parties have their own reasons. However, whether the invoice of 1 1 minute can be issued still has a very important factor: the business scope of the business license.
If the business scope of the business license is only the transportation agency industry, then the invoice of 1 1 can't be issued, not because you don't want to.
Verb (short for verb) solution
Generally speaking, group companies are logistics enterprises, and there are many branches all over the country. Some branches in the country are generally registered as transportation companies, which can open 1 1 minute. Another trick is that the head office of the group company can definitely open 1 1 minute, otherwise it is unreasonable that the business scope of the group does not include transportation.
There are two ways to get an invoice for 1 1 points:
1. Sign a contract with a branch that can open 1 1 minute;
2. Sign a contract with the group headquarters.