1. General taxpayers can only issue 1 1% special VAT invoices for goods transportation; If it is a small-scale taxpayer, it needs to go to the tax bureau, and the collection rate is 3%.
2, enterprises engaged in the logistics industry, in addition to cargo transportation business, can also have auxiliary services, the business tax rate is 6%, but the invoices issued are not special invoices for cargo transportation, but special invoices for ordinary value-added tax.
The face value of transport invoice is divided by 1+ 1 1% and then multiplied by 1 1% to calculate the transport invoice tax.
So the calculation formula of tax amount = face value/(1+1%) *11%.
3. If it is a small-scale taxpayer, it is calculated according to the tax rate of 3%, and the calculation principle is the same as that of ordinary taxpayers.
The main difference between small-scale taxpayers and ordinary taxpayers in terms of invoices is that their special invoices for goods transportation value-added tax cannot be issued by themselves, and they need to apply to the tax bureau for issuing them on their behalf.
Second, the relevant provisions of the VAT rate:
1, basic tax rate
Taxpayers sell or import goods at the tax rate of 13% and provide processing, repair and replacement services at the tax rate of 13%, which is commonly referred to as the basic tax rate.
2. Low tax rate
Taxpayers sell or import the following goods at a tax rate of 9%. This tax rate is usually called low tax rate.
(1) Grain and edible vegetable oil.
(2) Tap water, heating, cold water and hot water; Coal gas, liquefied petroleum gas, natural gas, biogas, residential coal products.
(3) Books, newspapers and magazines.
(4) Feed, fertilizer, pesticide, agricultural machinery and plastic film.
(5) Agricultural products.
(6) mineral products.
(7) Mining and dressing products of nonmetallic minerals.
(8) Audio-visual products and electronic publications (from 1, since 2007).
(9) Dimethyl ether (since July 2008 1 day) and salt (since September 2007 1 day).
(10) Other goods specified by the State Council.
3. Zero tax rate
Taxpayers export goods at zero tax rate. Unless otherwise stipulated by the State Council.
4. Other provisions
(1) Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply.
(2) Where a taxpayer sells goods or taxable services at different tax rates and concurrently engages in non-taxable services subject to VAT, the non-taxable services shall be subject to a higher tax rate.
3. What are the modes of logistics transportation?
1. Road transportation is a mode of transportation to transport passengers and goods on the highway. It is one of the components of the transportation system. Mainly responsible for short-distance passenger and cargo transportation. The main means of transportation used in modern times is cars. So highway transportation generally refers to automobile transportation. In remote and economically backward areas with rugged terrain, sparse population, underdeveloped railways and waterways, highways are the main modes of transportation and play the role of trunk lines.
2. Railway transportation is a mode of transportation that uses railway trains to transport goods. It plays an important role in the social material production process. It is characterized by large transportation capacity, high speed and low cost, generally not limited by climatic conditions, and is suitable for long-distance transportation of bulk and bulky goods.
3. Waterway transportation is a mode of transportation with ships as the main means of transportation, ports or port stations as the transportation base and waters including oceans, rivers and lakes as the scope of transportation activities. Waterway transportation is still one of the most important modes of transportation in many countries in the world.
4. Air transportation is also called air transportation. Generally speaking, when goods are in urgent need and road transportation cannot meet the time limit required by customers, customers will choose air transportation. Air transportation is fast and safe. On-time super-efficiency has won considerable market, greatly shortened delivery time, and greatly promoted the logistics supply chain to speed up capital turnover and circulation.
5. Pipeline transportation is a long-distance transportation mode of liquid and gas substances using pipelines as transportation tools. It is a special mode of transportation to transport petroleum, coal and chemical products from the place of origin to the market, and it is a special part of trunk transportation in the unified transportation network.
The above is a detailed introduction to the logistics transportation tax rate for you. To sum up, I remind you that under normal circumstances, transportation companies mainly take transportation as their daily economic activities and earn fees by transporting goods for others. The transportation expenses incurred are costs, which are included in the main business costs. If you have any legal questions, it is recommended to consult a professional lawyer.