Freight forwarding service tax rate:
Freight forwarders are business auxiliary services, and the general taxpayer's VAT rate is 6%, the small-scale taxpayer's levy rate is 3%, and the levy rate during the epidemic period is 1%.
Freight forwarding business refers to the business activities of accepting the entrustment of the consignee, consignor, shipowner, charterer or ship operator, and handling cargo transportation, loading and unloading, warehousing, ship entry and exit, pilotage, berthing and other related procedures for the client in the name of the client.
What is transport invoice?
Transport invoice refers to the unified invoice issued by the transportation industry for providing transportation services. The transportation expenses paid by general VAT taxpayers for purchasing goods or selling goods shall be deducted according to the freight amount listed in transport invoice, and the input tax shall be calculated at the tax rate of 9%.
The transport invoice that can be deducted from the input tax includes the unified transport invoice issued by the transportation unit itself for providing transportation services, the unified transport invoice issued by the "self-invoicing taxpayer", the unified transport invoice issued by the "invoicing taxpayer", the unified transport invoice issued by the transportation unit supervisor or the invoicing agency entrusted by the provincial local taxation bureau, and the goods issued by the intermodal unit and logistics unit that are regarded as self-invoicing.
In addition, transport invoice issued by other units on behalf of transport units and individuals shall not be deducted.
What is the VAT rate of inland river shipping agency service?