Article 5 stipulates that
(1) If the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;
This provision can be deducted, but note that not all invoices.
In fact, in practice, you have to look at the specific provisions of local taxes.
If you are not talking about the deduction of business tax, there is also the deduction of value-added tax.
The relevant provisions of value-added tax are general taxpayers, and those who obtain invoices from the transportation industry can be deducted according to 7%.
Logistics enterprises are generally business tax payers, while VAT taxpayers are few, so it can't be deducted.
3. Then there is the enterprise income tax. All enterprises that have obtained invoices related to production and operation are allowed to deduct them within the scope stipulated by the tax law, not just logistics enterprises.
4. The business tax mainly paid by logistics shall be paid according to the transportation tax item under business tax, and the tax rate is 3%, that is, the turnover *3%.
Other taxes are not discussed one by one.
Personal opinion, for reference only.