Does the logistics industry issue 6% VAT invoice or 1 1% VAT invoice?

If it is a general taxpayer of logistics value-added tax, there are two kinds of value-added tax stamps, one is the freight industry value-added tax stamp, the tax rate is 9%, and freight can be issued. The other is a special VAT ticket, with a tax rate of 6%, which can charge storage fees and handling fees.

If it is a small-scale VAT taxpayer in the logistics industry, a special VAT ticket will be issued at the rate of 3% (65438+ 0% this year).

Special VAT tickets are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are limited to general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special ticket problem in the calculation and management of value-added tax.