I. Business tax items and tax rates involved in the logistics industry.
(a) transportation, the tax rate is 3%. The collection scope includes: land transportation, water transportation, air transportation, pipeline transportation and loading and unloading. All labor activity related to business operation. All fall within the scope of this tax item.
(two) the post and telecommunications industry, the tax rate is 3%. The collection scope of this tax item includes: postal services and telecommunications. Units and individuals engaged in express delivery business shall collect business tax according to the tax item of "post and telecommunications industry".
(3) Service industry, the tax rate is 5%. The collection scope of this tax item includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
(four) the transfer of intangible assets, the tax rate is 5%. The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer.
(5) For the sale of real estate, the tax rate is 5%. The collection scope of this tax item includes the sale of buildings or structures and the sale of other land attachments.
Two, engaged in combined transport business, agency business and warehousing business are taxed according to the difference.
The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning the Use of the New Version of Uniform Invoice for Road Inland Waterway Freight Transportation (Guo Shui Fa [2007] 10 1) stipulates that the road inland waterway freight transport business refers to the freight transport business in which two or more transport units (or individuals) jointly complete a freight transport business. The transport unit (or individual) issues the full-price freight invoice to the payer, the cooperative transport unit (or individual) issues the full-price freight invoice to the transport unit (or individual), and the transport unit (or individual) takes the freight invoice issued by the cooperative transport unit (or individual) as the deduction voucher for paying the business tax difference.
The agents in the logistics industry mainly include chartered flight business, NVOCC business, customs declaration agents and other agents. Guo shui fa [2000] 139 stipulates that the chartered flight fees charged by air transport enterprises to chartered flight companies for engaging in chartered flight business shall be subject to business tax according to the tax item of "transport industry"; The business income collected by chartered flight Company from passengers or shippers shall be subject to business tax according to the project of "service industry-agency industry", and its turnover shall be the balance after deducting the chartered flight fee paid to air transport enterprises from the total price and extra-price fees collected from passengers or shippers.
Guo shui Han [2006]1312 stipulates that the business of NVOCC should be subject to the tax item of "service industry-agency industry". Taxpayers engaged in NVOCC business shall declare and pay business tax for taxable income with the balance of all extra-price fees charged to customers after deducting the sea freight, customs declaration fees, port miscellaneous fees and loading and unloading fees paid by them. Taxpayers engaged in non-vessel shipping business shall issue invoices to customers according to all the extra expenses they have obtained in non-vessel shipping business, and at the same time pay business tax with the invoices or other legal and valid vouchers they have obtained as the deduction vouchers for the difference.
With regard to the business tax of pilot logistics enterprises to carry out logistics business, Guo Shui Fa [2005] No.208 stipulates that if a pilot enterprise subcontracts the contracted transportation business to other units and uniformly collects the price, the business tax shall be calculated and levied based on the balance of all the income obtained by the enterprise minus the freight paid to other transportation enterprises. If a pilot enterprise distributes the contracted warehousing business to other units to collect the price uniformly, it shall calculate and levy business tax on the turnover based on the balance of all the income obtained by the enterprise minus the warehousing expenses paid to other warehousing partners. The document puts forward requirements for the voucher management of the turnover deduction items: if the payment of the turnover deduction items occurs in China, the vouchers for the deduction items must be invoices or legal and valid vouchers approved by the tax authorities; If the payment is made overseas, the voucher for deducting the project payment must be a foreign exchange payment voucher, or a receipt from an overseas company and a notarized certificate issued by an overseas company.
The Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Business Tax Collection in Agency Customs Declaration (Guo [2006] 1 310) stipulates that taxpayers engaged in agency customs declaration shall declare and pay business tax on taxable turnover with the balance of all extra-price fees charged to clients after deducting the following items:1. Taxes, visa fees and overdue declaration fees paid to the customs. 2. Three inspection fees, fumigation fees, disinfection fees and electronic insurance platform fees paid to the inspection and quarantine unit; 3. Pre-recording fee paid to the pre-recording unit; 4. Other expenses stipulated by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
For those who engage in other logistics agency business, it can be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Business Tax (Guo Shui Fa [1995] No.076), which stipulates that the turnover of agency business is the actual remuneration charged by taxpayers to the entrusting party for agency business.
Three, ocean shipping enterprises apply different tax rates to different businesses.
According to the different business of ocean shipping enterprises, the business tax policy stipulates different applicable tax rates. Guo Shui Fa [2002] No.25 stipulates that business tax shall be levied on the income obtained by ocean-going transport enterprises engaged in journey leasing and time leasing and air transport enterprises engaged in wet leasing.
The document stipulates that the income obtained by ocean shipping enterprises engaged in light leasing business and air transport enterprises engaged in dry leasing business shall be subject to business tax according to the project of "service industry-leasing industry".
Four, since the invoice issuing taxpayer and the invoice issuing taxpayer pay different taxes.
Units and individuals engaged in cargo transportation business can be divided into self-billing taxpayers and self-billing taxpayers according to the differences in transport invoice for issuing goods. In addition to receiving and purchasing invoices by themselves and issuing invoices by themselves according to regulations, the business tax is calculated and levied on the turnover of the combined transport business of the self-invoiced taxpayer by deducting the freight paid to other combined transport partners from the freight charged by the self-invoiced taxpayer and other out-of-price expenses. Except for self-invoicing taxpayers, all others are taxpayers who issue invoices. If it is necessary to issue an invoice for cargo transportation business, it must be issued by the tax authorities or an institution recognized by the tax authorities, and tax will be collected at the same time. The income from the combined transport business obtained by the invoice issuing taxpayer shall be taxed according to the total income, and the freight of the separated partner shall not be deducted.
5. The contracting fees charged by logistics units need to be taxed.
At present, many small units and individuals are affiliated with some large logistics units to engage in business activities, or lease transportation tools or other assets of contracted logistics units to engage in logistics business activities. Logistics units need to collect some management fees while strengthening management. Regarding the issue of levying business tax on management fees, Caishui [2003] 16 clearly stipulates that the two parties sign a contract for lease (agreement, the same below), and the lease fee (lease fee, the same below) charged by the lessor from the contractor and the lessee shall be levied business tax according to the tax item of "service industry". The contract fee charged by the contractor meets the following three conditions at the same time, which belongs to the internal distribution of the enterprise and is not subject to business tax: 1. The contractor operates in the name of the contractor, and the contractor bears relevant legal responsibilities; 2. The contractor's operating income and expenditure are all included in the contractor's financial accounting; 3. Based on the contractor's profit.