Legal analysis: 6%; The vat rate of warehousing is 6%, and warehousing service belongs to the logistics auxiliary service under the modern service project of changing business tax into vat. Storage fee is the fee charged by the owner of the storage industry for providing storage services to customers with related needs. For example, before and after air transportation, the storage service needs to be kept by the freight station for a short period of time, or the short-term or long-term storage cost of the goods in the land transportation industry before the demand customers pick up the goods. Warehouse service belongs to the logistics auxiliary service under the modern service project of changing business tax to value-added tax, which refers to the business activities of storing and keeping goods on behalf of customers by using warehouses, freight yards or other places.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.