1. transport invoice, which can deduct the input tax, includes the unified transport invoice issued by the transport unit itself for providing transport services, the unified transport invoice issued by the "self-invoicing taxpayer", the unified transport invoice issued by the "invoicing taxpayer", the invoicing agency entrusted by the transport unit supervisor or the provincial local taxation bureau, and the goods transport invoice issued by the intermodal unit and the logistics unit that are recognized as self-invoicing. .
2. In addition, transport invoice issued by other units on behalf of transport units and individuals shall not be deducted. If the transportation company is a small-scale taxpayer, the tax rate is 3%. If the general taxpayer is concerned, the tax rate will be reduced from 11%to10/day from 20 18, which means the tax rate is/kloc-0. Legal basis: Article 22 of the Law of the People's Republic of China on the Protection of Consumers' Rights and Interests, when providing goods or services, business operators shall issue invoices and other purchase vouchers or service documents to consumers in accordance with relevant state regulations or commercial practices; When consumers ask for purchase vouchers or service documents such as invoices, business operators must issue them.
1. transport invoice tax rate analysis;
For the transportation expenses paid by general VAT taxpayers for outsourcing goods or selling goods, the input tax is allowed to be deducted at the deduction rate of 10% according to the freight amount listed in the freight settlement document, but other miscellaneous expenses paid along with the freight are not allowed to be deducted. The collection rate of small-scale taxpayers in transportation enterprises is 3%. Deduction type, transportation unified invoice issued by the transportation unit to provide transportation services.
2. Self-billing taxpayer analysis:
Uniform invoices for the transportation industry issued by "self-billing taxpayers"; The so-called "self-invoicing taxpayer" refers to a taxpayer who meets the prescribed conditions, applies to the competent local taxation bureau for purchase and issues invoices for the cargo transportation industry by himself. Extended information refers to the freight, construction fund and other freight transportation expenses allowed to be deducted by the current regulations indicated on the freight invoice issued by the self-billing taxpayer and the billing agency for the billing taxpayer, and the handling fee, insurance premium and other miscellaneous fees are not deducted. The freight invoice shall indicate the freight and miscellaneous fees respectively.