In addition, for freight settlement, the deduction of input tax is calculated according to the deduction rate of 1 1%, so the current tax rate in transport invoice provided by VAT taxpayers is 9%. Meanwhile, the tax rate formula of transport invoice is: face value/(1+11%) *11%to calculate the tax amount. But for small-scale taxpayers, the tax rate has dropped to 3%. The difference between the two taxpayers lies in the value-added tax of the cargo transportation industry. Invoices can't be issued by themselves, but by a special tax bureau. "
Since April 20 19/day, the industries and taxable behaviors to which the general taxpayer applies the 9% tax rate are as follows: "
1. Transportation, postal services, basic telecommunications, construction, real estate leasing services, real estate sales, and land use right transfer; "
2. The tax rate for selling or importing the following goods is 9%:
1) Agricultural products such as grain, edible vegetable oil and edible salt; "
2) Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; "
3) Books, newspapers, magazines, audio-visual products and electronic publications; "
4) Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film; "
(5) Other goods specified by the State Council. "
What are the logistics modes? "
1. Road transportation is a mode of transportation to transport passengers and goods on the highway. It is one of the components of the transportation system. Mainly responsible for short-distance passenger and cargo transportation. The main means of transportation used in modern times is cars. So highway transportation generally refers to automobile transportation. In remote and economically backward areas with rugged terrain, sparse population, underdeveloped railways and waterways, highways are the main modes of transportation and play the role of trunk lines. "
2. Railway transportation is a mode of transportation that uses railway trains to transport goods. It plays an important role in the social material production process. It is characterized by large transportation capacity, high speed and low cost, generally not limited by climatic conditions, and is suitable for long-distance transportation of bulk and bulky goods. "
3. Waterway transportation is a mode of transportation with ships as the main means of transportation, ports or port stations as the transportation base and waters including oceans, rivers and lakes as the scope of transportation activities. Waterway transportation is still one of the most important modes of transportation in many countries in the world. "
4. Air transportation is also called air transportation. Generally speaking, when goods are in urgent need and road transportation cannot meet the time limit required by customers, customers will choose air transportation. Air transportation is fast and safe. On-time super-efficiency has won considerable market, greatly shortened delivery time, and greatly promoted the logistics supply chain to speed up capital turnover and circulation. "
5. Pipeline transportation is a long-distance transportation mode of liquid and gas substances using pipelines as transportation tools. It is a special mode of transportation to transport petroleum, coal and chemical products from the place of origin to the market, and it is a special part of trunk transportation in the unified transportation network. "
Legal basis: "
Announcement on policies related to deepening the reform of value-added tax Announcement No.39 of the General Administration of Customs of the Ministry of Finance, State Taxation Administration of The People's Republic of China +09 1. General VAT taxpayers (hereinafter referred to as taxpayers) selling or importing VAT taxable goods, the original tax rate is 16%, and the tax rate is adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%. "