What is the business tax rate of freight forwarders?

Freight forwarding used to be a business tax item, but after the reform it is a value-added tax accounting item. If only the agency service fee is provided, the tax rate will be levied according to the service industry, with a small scale of 3% and a general taxpayer tax rate of 6%. For those who provide transportation services, the applicable tax rate for transportation is 3% for small scale and 9% for general taxpayers.