1. Transportation enterprises provide unified invoices for transportation independently issued by transportation labor service companies.

2. Uniform invoices for the transportation industry issued by the self-invoicing tax bill operators.

3, the billing operator issued a unified invoice for the transportation industry.

4. The agencies entrusted by the Local Taxation Bureau and the provincial local taxation bureau, and the responsible persons of transportation enterprises, allow transport invoice issued by transportation enterprises and individuals to deduct taxes.

5. Freight invoices issued by freight enterprises and freight logistics enterprises confirmed as self-billing operators are also allowed to calculate the input tax deduction.

6. transport invoice issued by other enterprises on behalf of transport units and individuals shall not be tax deductible. Transport invoice tax: The transportation expenses (excluding prepaid freight) paid by general VAT taxpayers for goods purchased or sold (excluding fixed assets) are allowed to deduct the input tax at the deduction rate of 9% according to the freight amount listed in the freight settlement form (ordinary invoice), but other miscellaneous expenses such as handling fees and insurance fees paid with the freight cannot be deducted.