I. Business tax items and tax rates involved in the logistics industry
1, transportation, and the tax rate is 3%
The collection scope includes: land transportation, water transportation, air transportation, pipeline transportation and loading and unloading.
2. Posts and telecommunications, the tax rate is 3%.
The collection scope of this tax item includes: postal services and telecommunications. Units and individuals engaged in express delivery of letters and parcels shall collect business tax according to the tax item of "post and telecommunications industry".
3. Service industry, the tax rate is 5%
The collection scope of this tax item includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. Agency and warehousing in the logistics industry fall within the scope of this tax item.
It should be noted that units and individuals engaged in logistics business should be accounted for separately according to the nature of income, and the transportation income obtained from providing transportation services should be taxed according to the "transportation industry" tax item, and the goods transport invoice should be issued; Income from services provided by other service industries shall be taxed according to the tax item of "service industry", and service industry invoices shall be issued.
If the turnover of different tax items is not accounted for separately according to the regulations, the business tax shall be levied at the applicable high tax rate.
Case: In June, an automobile transportation company earned 200,000 yuan in transportation business, 40,000 yuan in loading and unloading business and 30,000 yuan in warehousing business. Calculate the business tax payable by the company in June.
According to the provisions of the tax law: the income from transportation and loading and unloading business belongs to the "transportation" tax item, and the business tax is paid at the rate of 3%. Taxable amount =(20+4)×3%= ten thousand yuan)
The income from warehousing business belongs to the tax item of "service industry", with the tax rate of 5% and the tax payable =3×5%= 1 ten thousand yuan).
Taxable amount of the company's operating income in June = 10,000 yuan)
Second, the logistics industry tax basis
1, transportation tax basis
The turnover of the transportation industry refers to all the operating income obtained by taxpayers engaged in transportation to provide transportation services, including all the prices and other expenses. The tax basis for land, water, gas and loading and unloading should be determined according to this principle.
If a 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 after deducting the transportation expenses paid to other units or individuals. Transport invoice taxpayers engaged in combined transport of road and inland river goods shall be subject to business tax on the turnover they open on their behalf.
When China * * Airlines Co., Ltd. (hereinafter referred to as Air China) and China International Cargo Airlines Co., Ltd. (hereinafter referred to as cargo airlines) carry out passenger aircraft belly-cabin combined transport business, Air China takes the income received from belly-cabin as its turnover; The turnover of a freight airline is the balance of the freight income it receives minus the income paid to Air China.
Case: A transportation company (self-billing taxpayer) earned 58,000 yuan (including 1% insurance premium) in May 2003, of which18,000 yuan was paid to other related transportation companies. Please calculate the business tax payable by the company in May. Business tax payable by the Company in the current month = (58,000-18,000) × 3% =1200 yuan.
2, agent tax basis
The turnover of taxpayers engaged in freight forwarding business is the total price and extra-price fees charged by them from customers, minus port fees, transportation fees, warehousing fees, entry-exit quarantine fees, fumigation fees, warehousing fees, loading and unloading fees and other agency fees paid to other units. The above-mentioned "other agency fees" refer to port construction fees and railway construction funds paid to sea, air and land ports; Customs declaration fees paid to the customs; Paid container fees (including storage fees, container hoisting fees, packaging fees, unpacking fees and container cleaning fees); Goods insurance premium paid; Agency fees paid to transportation agencies; Other expenses confirmed by the Provincial Local Taxation Bureau.
Guo shui fa [2000] 139 stipulates that the chartered flight fee charged by air transport enterprises to chartered flight company shall be subject to business tax according to the "transportation" tax item; The business income collected by chartered flight Company from passengers or shippers is subject to business tax according to the project of "service industry-agency industry", and its turnover is the balance of the total price and extra-price fees collected from passengers or shippers after deducting the chartered flight fees paid to air transport enterprises.
Guo shui Han [2006]1312 stipulates that the business of NVOCC should be subject to the tax item of "service industry-agency industry". Taxpayers engaged in NVOCC business shall declare and pay business tax for taxable income with the balance of all extra-price fees charged to customers after deducting the sea freight, customs declaration fees, port miscellaneous fees and loading and unloading fees paid by them.
3, warehousing tax basis
With regard to the taxation of business tax on logistics business carried out by pilot logistics enterprises, Guo Shui Fa [2005] No.208 stipulates that if a pilot enterprise distributes contracted warehousing business to other units and collects the price from them uniformly from June 65438+ 10/day, 2006, the business tax shall be calculated according to the balance of all the income obtained by the enterprise minus the warehousing fees paid to other warehousing partners.
Third, the logistics industry deduction voucher
1, transportation deduction voucher
The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Use of the New Uniform Invoice for Road and Inland Waterway Freight Transportation (Guo Shui Fa [2007] 10 1) stipulates that the transport unit (or individual) engaged in road and inland waterway freight transportation shall issue a freight invoice to the payer for the full price. The cooperative transport unit (or individual) shall issue a full-price freight invoice to the transport unit (or individual), and the transport unit (or individual) shall use the freight invoice issued by the cooperative transport unit (or individual) as a deduction voucher for paying the business tax difference.
2. Agent deduction voucher
Taxpayers engaged in non-vessel shipping business shall issue invoices to customers according to all the extra expenses they have obtained in non-vessel shipping business, and at the same time pay business tax with the invoices or other legal and valid vouchers they have obtained as the deduction vouchers for the difference.
3. Warehouse deduction voucher
Guo Shui Fa [2005] No.208 puts forward requirements for the management of the vouchers of the turnover deduction items: if the payment of the turnover deduction items occurs in China, the vouchers of the deduction items must be invoices or legal and valid vouchers recognized by the tax authorities; If the payment is made overseas, the voucher for deducting the project payment must be a foreign exchange payment voucher, or a receipt from an overseas company and a notarized certificate issued by an overseas company.
Fourth, relevant special circumstances.
Ocean shipping enterprises apply different tax items and tax rates to different businesses.
According to the different business of ocean shipping enterprises, the business tax policy stipulates different applicable tax rates. Guo Shui Fa [2002] No.25 stipulates that business tax shall be levied on the income obtained by ocean-going transport enterprises engaged in journey leasing and time leasing and air transport enterprises engaged in wet leasing.
The document stipulates that the income obtained by ocean shipping enterprises engaged in light leasing business and air transport enterprises engaged in dry leasing business shall be subject to business tax according to the project of "service industry-leasing industry".