The tax items of logistics fees are as follows:
1, value-added tax belongs to general taxpayers: transportation service 1 1%, warehousing service 6%, loading and unloading service 6%;
It belongs to small-scale taxpayers: the rate of VAT collection is 3%.
2. Corporate income tax. Under normal circumstances, the corporate income tax rate is 25%. But there are also special circumstances:
For the part of small-scale low-profit enterprises whose annual taxable income does not exceed 6.5438+0 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at a reduced rate of 20%; If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced 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.
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 levy taxes, including national tax: value-added tax and enterprise income tax, and local tax: urban construction tax, education surcharge, local education surcharge, water conservancy construction tax, etc. The general taxes paid by logistics enterprises in China include business tax, urban maintenance and construction tax, property tax, travel tax, land use tax, stamp duty, education surcharge, enterprise income tax and so on. Among them, business tax and enterprise income tax are the main taxes paid by logistics enterprises. According to the preliminary statistics of Beijing Logistics Association on logistics enterprises in this city, business tax accounts for 60-70% of the total taxable amount of enterprises, and corporate income tax accounts for about 20%. The main tax items for logistics enterprises to pay business tax mainly include transportation and service industry (agency, warehousing, loading and unloading and leasing, etc.). ), the tax rates are 3% and 5% respectively. At present, the basic corporate income tax rate is 25%.
Logistics freight settlement process:
1. The logistics department registers the logistics delivery statistics of the day (including waybill number, quantity, goods, volume and freight) every day (published to the accounting department every Monday);
The logistics department submits the original documents of daily logistics delivery to the accounting department once a week (Monday);
3. The warehousing department shall submit the delivery and delivery statistics to the accounting department once a week (Monday);
4. Xinbang Logistics will send the statement to the accounting department once a week (every Monday) for verification;
5. The accounting department receives the original documents of logistics delivery, the delivery statistics of the logistics department, the outbound statistics of the warehousing department and the reconciliation of Xinbang Logistics;
6. Before the 5th day of each month, Xinbang Logistics Express Company shall provide the statement of last month, stamp it and fax it;
7. After receiving the statement, the accounting department will inform Xinbang Logistics to issue an invoice after checking and confirming it around the 7th. 10;
8. The monthly billing time of Xinbang Logistics is about15;
9. After receiving the invoice, the accounting department shall fill in the payment application form according to the confirmed monthly statement and invoice;
10, and the monthly settlement date of logistics freight is the last day of the current month (by natural month);
1 1. Make a summary reconciliation of damage and loss every two months;
12. The freight generated by the customer's goods transfer due to the goods escaping of Xinbang Logistics shall be claimed from Xinbang Logistics after being confirmed by the Operation Department and the customer;
To sum up, China's logistics enterprises generally pay business tax, urban maintenance and construction tax, property tax, vehicle and vessel tax, land use tax, stamp duty, education surcharge and enterprise income tax.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" fifteenth.
Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.