General taxpayers provide taxable goods transportation services and use special freight tickets; Where other VAT taxable items, tax-free items or non-VAT taxable items are provided, special freight tickets shall not be used.
When the tax authorities open the special freight ticket, the tax control system of the special freight ticket automatically prints the words "open on behalf of" in the upper left corner of the special freight ticket; Goods transportation services do not include VAT sales and VAT calculated according to the VAT collection rate of small-scale taxpayers.
The freight transport service belongs to the scope of camp reform, and is now under the jurisdiction of State Taxation Administration of The People's Republic of China, and the value-added tax is paid at the rate of 3%.
Calculation of VAT on behalf of customers = invoiced amount ÷( 1+3%)×3%.
Extended data:
Materials to be provided for issuing special VAT invoices for goods transportation:
1. Original tax registration certificate of the drawer (pending inspection).
2, the carrier's own vehicle "road transport business license" copy, the ship's "ship transport business license" copy. This information is only needed for the first time.
3, the carrier and the shipper signed a contract of carriage of goods or waybill, completion list and other valid documents.
4. The tax certificate that the actual payer is the general taxpayer (a copy of the tax registration certificate stamped with the bar seal of the general taxpayer or the qualification confirmation form of the general taxpayer).
5. The opening bank and bank account number of the consignor and the actual payer, the address and telephone number of the company, and the names and tax numbers of the consignor and consignee (this information is very important and necessary for issuing invoices, so it must be carefully verified and filled in the customs declaration form).
Baidu Encyclopedia-transport invoice