1. Transportation industry, the tax rate is 3%. The collection scope includes: land transportation, road transportation, air transportation, pipeline transportation, loading and unloading. All labor activities related to operation business. Are within the scope of this tax. It should be noted that: salvage, _ according to _ road transportation tax; Taxes shall be levied according to air transport for general aviation business and air destination service business. In addition, tally related to the operation business, services provided by the port authority such as pilotage, mooring, berthing, etc., as well as transportation fees for pilots, gate crossing fees and port charges for goods, all belong to the taxation scope of the transportation industry.
2. Posts and telecommunications, with a tax rate of 3%. The collection scope of this tax includes: postal services and telecommunications. Units and individuals engaged in express delivery business are subject to the "post and telecommunications industry" tax.
3. Service industry, with a tax rate of 5%. The collection scope of this tax includes: agency, hotel, beverage, tourism, warehousing, leasing, advertising and other service industries.
4. transfer of assets at the tax rate of 5%. The scope of collection of this tax includes: transfer of land ownership, transfer of trademark rights, transfer of patent rights, transfer of patented technology, transfer of copyright and transfer of goodwill.
5. for the sale of real estate, the tax rate is 5%. The collection scope of this tax includes: sales of buildings or structures and sales of other attachments.
what is the detailed process of registering a transportation company
1. The logistics company is named and put on record. The company name is composed of shop name, administrative region, industry and organizational form. The common fixed format is administrative region+shop name+logistics management+limited liability company. First, think of the name, check it online, and then proceed to the next step of company registration after the name has been approved and put on record;
2. Prepare the company registration information. The company's registered capital, business scope, shareholders' equity distribution, office address and other related materials shall be prepared in advance;
3. Open an account for a basic bank account. Mainly used for company business cooperation, employee salary payment and office product procurement;
4. Tax filing and registration. It is mainly used for tax approval, which is convenient for enterprises to keep accounts and file tax returns on time every month. It is divided into small-scale taxpayers and general taxpayers.
Legal basis:
Article 11 of the Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises
The state implements a tax policy that is conducive to the development of small and micro enterprises, and implements measures such as delaying, reducing, exempting enterprise income tax and value-added tax for qualified small and micro enterprises in accordance with regulations, simplifying tax collection and management procedures, and reducing the tax burden of small and micro enterprises.
article 12
the state implements preferential policies such as reducing and exempting administrative fees for small and micro enterprises to reduce their burdens.