In the policy of camp reform, logistics enterprises belong to the scope of "logistics auxiliary service industry". Ordinary taxpayers with annual income (excluding tax) of more than 5 million yuan are VAT taxpayers, and the VAT rate of 6% is applicable. Those with annual income of less than 5 million yuan are small-scale taxpayers.
Logistics companies are general taxpayers, and if they are deducted from commercial enterprises (general taxpayers), they can reach 6%.
Ordinary taxpayers can issue special VAT invoices and ordinary VAT invoices at the same time. Because it is an ordinary taxpayer of value-added tax, the tax rate is the same no matter whether a special VAT invoice or an ordinary VAT invoice is issued, which is 6%. If there are business projects with different tax rates, the tax rates will be different.
For example, if a logistics company is engaged in logistics services and provides goods transportation, different tax rates are applied to goods transportation and logistics services: goods transportation 1 1%, and logistics assistance is 6%. Invoices must be issued separately according to different business scope, and items with different tax rates must be accounted for separately. Otherwise, the tax authorities will levy taxes on services with low tax rates in accordance with the principle of "high or low".
Taxes and tax rates involved in logistics companies
1, VAT
It belongs to general taxpayers: transportation service 1 1%, warehousing service 6%, loading and unloading service 6%.
It belongs to small-scale taxpayers: the VAT rate is 3%.
2. Enterprise income tax
Under normal circumstances, the corporate income tax rate is 25%. However, there are some special cases:
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [20 19] 13), the portion of the annual taxable income of small and low-profit enterprises that does not exceed1000,000 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a reduced rate of 20%; If the annual taxable income exceeds 6,543,800,000 yuan but not more than 3,000,000 yuan, it will be included in the taxable income at the reduced rate of 50%, and the enterprise income tax will be paid at the rate of 20%.
The above-mentioned small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.
Step 3 stamp duty
The stamp duty of the logistics industry varies according to the business scope. Among them, the stamp duty rate of goods transportation contract is five ten thousandths, and the stamp duty rate of warehousing contract is one thousandth.
4. The tax authorities of logistics companies collect taxes.
National tax: value-added tax and enterprise income tax
Local taxes: urban construction tax, education surcharge, local education surcharge, water conservancy construction tax, etc.
What should be the tax rate of logistics freight companies? It depends on whether it is a general taxpayer or a small scale. The specific operation method is explained for you above. It depends on the actual situation of the enterprise and pays taxes as required. We can refer to the above specific operation steps. If you don't know, just follow Bian Xiao's instructions. If you have any other accounting questions, please consult the online Q&A teacher!