Legal analysis: 1. Transport service refers to the business activities of transporting goods or passengers to their destinations by means of transport, so that their spatial positions are shifted. Including land transportation services, water transportation services, air transportation services and pipeline transportation services. For transport services without means of transport, VAT shall be paid according to the transport services. Non-means of transport business refers to the business activities in which the operator, as the carrier, signs a transport service contract with the shipper, collects the freight and assumes the carrier's responsibility, and then entrusts the actual carrier to complete the transport service. 2. Business process management service refers to the activities that rely on information technology to provide services such as human resource management, financial and economic management, audit management, tax management, logistics information management, business information management and call center. 3. Logistics auxiliary services, including aviation services, port terminal services, freight passenger station services, salvage services, loading and unloading services, warehousing services and distribution services.
Legal basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (1) Taxpayers have taxable behavior, except for items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%.