Preferential policies for business tax of logistics enterprises. The logistics industry mainly involves business tax rate 1. Transportation, the tax rate is 3%. The collection scope includes: land transportation, road transportation, air transportation, pipeline transportation and loading and unloading. All labor activity related to business operation. Are all within the scope of this tax. It should be noted that: assistance, _ according to _ road transport tax; General aviation business and aviation destination service business are taxed according to air transport. In addition, tally is related to the business and services provided by the port authorities, such as pilotage, mooring and berthing. , as well as the driver's transportation fee, the goods passing through the gate fee and the port fee, all belong to the taxation scope of the transportation industry. 2. Posts and telecommunications, the tax rate is 3%. The scope of this tax includes: postal services and telecommunications. Units and individuals engaged in express delivery business pay the "post and telecommunications industry" tax. 3. Service industry, the tax rate is 5%. The scope of this tax includes: agency, hotel, beverage, tourism, warehousing, leasing, advertising and other service industries. 4. For asset transfer, the tax rate is 5%. The tax collection scope 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 scope of this tax collection includes: sales of buildings or structures and sales of other attachments.
Legal basis: According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Certain Deed Tax Policies in Enterprise Restructuring and Reorganization and the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Stamp Tax Policies in Enterprise Restructuring, the deed tax and stamp tax policies in the process of postal express logistics business restructuring of China Post Group Corporation are as follows: China Postal Express Logistics Company, China Postal Express Logistics Co., Ltd. and their subordinate enterprises are exempt from deed tax. Deed tax shall be levied on China Post Group Corporation and its affiliated enterprises that have obtained the original state-owned allocated land use right by means of transfer or state investment (shareholding).