1. Business tax items and tax rates mainly involved in logistics industry: 1, transportation industry, 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 business 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. 4. For the transfer of intangible assets, the tax rate is 5%. The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer. 5. For the sale of real estate, the tax rate is 5%. The collection scope of this tax item includes: sales of buildings or structures and sales of other land attachments. Two, engaged in combined transport business, agency business and warehousing business are taxed according to the difference.
The state implements a tax policy that is conducive to the development of small and micro enterprises, and implements measures such as delaying, reducing or exempting enterprise income tax and value-added tax for qualified small and micro enterprises in accordance with regulations, simplifying tax collection and management procedures and reducing the tax burden of small and micro enterprises.