1. The business tax of "transportation industry" is calculated and collected according to the transportation income obtained from engaging in transportation business, and the expenses incurred in the transportation link shall not be deducted. Allow the self-billing taxpayer to deduct the combined transport or sub-transport business that meets the relevant tax regulations. (Tax Management Section I)
2. VAT can be deducted as a general logistics enterprise.
3. After obtaining the invoice, it can only be deducted if it is certified by the tax bureau, and recorded in the taxable amount (value-added tax) ledger.
4, the price tax diversion, separate accounting.