According to March 24, 20 16, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China announced to the public the "Implementation Measures for the Pilot Reform of Business Tax to VAT":

Article 15 VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Therefore, after the business tax is changed to VAT, the VAT rate of postal industry is 1 1%.

Extended data:

Postal value-added tax 1 1% was a pilot project of expanding value-added tax in Shanghai by the state finance and taxation department in 20 12+08+0, and it was gradually promoted to the whole industry in China.

As an important branch of service industry, the tax burden and daily business behavior of enterprises will change after the implementation of VAT expansion.

(1) Changes of applicable tax rate and tax burden in postal industry

First, the tax burden of ordinary taxpayers has changed. During the pilot period of 20 12 value-added tax expansion, business tax was still levied on "post and telecommunications industry", but the postal industry has been included in the scope of reform, and the corresponding tax rate and tax scope are different in different regions and different situations.

During the pilot period of expanding the scope of value-added tax, the postal industry in the pilot area paid value-added tax at the tax rate of "transportation" 1 1%, and other areas paid value-added tax at the tax rate of "logistics auxiliary services" of 6%.

Moreover, the postal industry may involve international business. According to the regulations, international businesses pay VAT at the rate of 6% for their companies in China. After 20 14 and 10, the new tax system reform unified the postal tax rate and paid the value-added tax at the rate of "transportation" 1 1%.

For the postal industry, half of the total cost is labor cost, which cannot be deducted, and some expenses such as road and bridge fees cannot be deducted during transportation. Deductible part (including transportation fee, packaging fee, etc.). ) only accounts for 30% of the total cost.

Because the deductible input tax is less, the expansion of value-added tax increases the corporate tax burden.

Second, the tax burden of small-scale taxpayers has changed. After the business tax is changed to VAT, the tax rate of small-scale taxpayers is changed from 3% or 5% business tax to 3% VAT.

It can be seen that for taxpayers who changed from 5% to 3%, the tax burden dropped significantly; But for 3% taxpayers, the tax rate remains unchanged, but the tax amount has changed. Value-added tax is an extra-price tax, business tax is an in-price tax, and the tax burden is relatively reduced.

Assuming that the cost, business volume and other factors remain unchanged before and after the expansion of value-added tax, the tax burden changes are mainly reflected in:

First, the income from the main business declined. This is because the taxable amount of business tax and value-added tax is different, and the income from main business should be converted into tax-free income, which is1(1+3%) *100% = 97.09% compared with the original, so the tax burden is reduced after the expansion of value-added tax;

Second, the burden of turnover tax is reduced, and the income tax is increased due to the increase of accounting profits.

(2) the expansion of value-added tax affects the daily operating efficiency of enterprises.

First, it affects the way enterprises operate. Before 20 14, 65438+ 10/0/,postal owners should adopt a single tax rate, that is, transportation services and logistics auxiliary services should apply the tax rate of 11%or 6% respectively. Two different tax rates will enable enterprises to choose the service content corresponding to the tax rate suitable for the company's development according to the current operating conditions.

Therefore, enterprises in all industries tend to choose agency and warehousing business according to their own development. This is mainly because the division of postal business and tax rate is relatively unified after the expansion of value-added tax, which can adapt to cross-city transportation services, facilitate enterprise accounting and facilitate the professional development of postal industry.

Second, it affects corporate customer relationships. After the expansion of value-added tax, tax can be reduced by providing special invoices for value-added tax at corresponding costs. Therefore, general enterprises should first choose general taxpayers who can provide special invoices for value-added tax.

For small-scale taxpayers who can't provide professional VAT invoices and ordinary taxpayers who use simple tax calculation methods, only by improving service quality and lowering prices can we attract more customers, thus standardizing the tax payment behavior of ordinary taxpayers and stimulating the development of small-scale taxpayers.

Third, it affects the daily procurement cost of enterprises. In the past, when the business tax was levied, the daily income of each postal courier could not be deducted in full, and the tax had to be paid in full.

After the expansion of value-added tax, small-scale taxpayers and some ordinary taxpayers who use simple tax calculation methods cannot deduct the input tax, so saving costs is the key to their daily procurement.

For general taxpayers who can deduct the input tax according to the general taxation method, because part of their daily cost purchases can be deducted, enterprises are more inclined to cooperate with general taxpayers who can provide special invoices for value-added tax, which can ensure the deduction of input tax and thus reduce the corporate tax burden.

At the same time, because the input tax can be deducted, enterprises will increase investment in fixed assets such as equipment and promote the development of the postal industry.