I. VAT rate of logistics industry
Under normal circumstances, the tax rate of VAT in the logistics industry is between 2% and 3%. There may be fluctuations in different degrees every month, but in the end, the tax burden of the last month of a year in the Gregorian calendar year shall prevail.
Second, the logistics industry income tax rate
The enterprise income tax rate of logistics industry is generally around 3%.
Although the logistics industry is developing faster and faster, the development prospect is also growing. However, the profit margin of this industry is very weak. The cost profit rate is about 10%, that is, when the income is 1000 yuan, you can earn1000 yuan.
The calculation formula of profit rate is as follows:
1. Operating profit rate: (operating profit/operating income) *100%;
2. Net profit rate of sales: (net profit/sales revenue) *100%;
3. Profit rate of assets: (net profit/total assets) * 100%.
The above formula can be used to measure the profitability of enterprises. If it is to measure the operating efficiency of an enterprise, it is necessary to use the cost profit rate:
Cost profit rate = (profit/cost) * 100%
For the tax burden of enterprises, the invoices received are also a key point. If you can get the special VAT invoice, you can deduct the output tax, thus reducing the corporate tax burden.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.