Express business is mainly to issue transport invoice. Transport invoice refers to the unified invoice issued by the transportation industry for providing logistics and transportation services. According to the Announcement on Relevant Policies for Deepening VAT Reform, which came into effect on April 1 2008, the original tax rate 10% is adjusted to 9% if the general VAT taxpayer conducts VAT taxable sales or imports goods. That is, the transportation industry is subject to the tax rate of 9%.
Transport invoice includes unified transport invoice issued by transportation units for providing transportation services, unified transport invoice issued by "self-billing taxpayers", unified transport invoice issued by "self-billing taxpayers", unified transport invoice issued by the transportation unit supervisor or the billing agency entrusted by the provincial local taxation bureau, and goods issued by transportation units and logistics units recognized as self-billing.