What taxes do employees pay for providing transportation services to the company with their own vehi

Lease income, tax according to law, personal income tax, business income tax.

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Industrial companies that help other companies transport goods are subject to VAT and business tax.

This is because, as an enterprise, the industrial company provides the transportation of goods to other companies through transportation services, which falls under the scope of transportation services and is subject to VAT and business tax. Specifically, value-added tax refers to the tax payable by an enterprise in the process of selling goods or providing services, and business tax refers to the tax payable by an enterprise when carrying out business activities. Therefore, the industrial company is required to pay the corresponding VAT and business tax according to the tax law according to the amount of income from transportation services.

For industrial companies, in order to avoid the risks caused by tax problems, they can actively understand the relevant provisions of the tax law, reasonably plan the operation and finance of the enterprise, avoid tax loopholes, and ensure the legitimacy and standardization of the enterprise. At the same time, you can seek the help of professional tax advisors to consult tax-related issues, formulate reasonable tax strategies, and reduce the tax burden of enterprises.

In short, industrial companies need to pay value-added tax and business tax for other companies to transport goods, and enterprises need to understand the relevant provisions of the tax law, reasonably plan the operation and finance of the enterprise, and ensure the legitimacy and standardization of the enterprise.

Sales tax. A driver's license, driving license, and operating license are required, and special industries need a special industry operating license. Sedan ride.

The vehicles of the industrial company to help others transport goods should pay the tax on the use of the original Chexiang liquid ship.

Value-added tax (VAT) is payable on sales revenue from goods and business tax is payable on transportation income. The sale of goods at the same time as the provision of transportation services and the receipt of income are considered mixed sales. According to the provisions of the current tax law, the mixed sales of enterprises, enterprise units and self-employed persons engaged in the production, wholesale or retail of goods shall be regarded as the sale of goods and shall be subject to VAT.

Logistics companies mainly pay the following taxes:

1. VAT:

1. The service tax rate of land (including railway) transportation, water transportation, air transportation and pipeline transportation: the business tax rate of general taxpayers is 11%, and the business tax rate of small-scale taxpayers is 3%.

Calculation method: tax payable tax rate.

2. Logistics auxiliary services such as warehousing, distribution and freight**.

Tax rate: The business tax rate of general taxpayers is 6%, and the VAT rate of small-scale taxpayers is 3%.

Calculation method: tax payable tax rate.

2. Urban construction tax:

Tax rate: 1. 7% in urban areas; 2. 5% of counties and towns; 3. Others: 1% calculation method: tax payable The value-added tax, consumption tax and business tax rate actually paid by the taxpayer.

Features: No levy on imports, no refund for exports;

The collection and withholding shall be calculated based on the tax rate of the place where the collection and withholding are collected;

Only the actual tax amount of the three taxes is used as the basis for tax calculation, excluding late fees and penalties;

Tax location: the location of the oil well, the place of operation, the place of collection and withholding, and the location of the pipeline bureau;

5) The tax rate applicable to the location of the immovable property and the location of the land shall be used for the sale of immovable property and the conversion of land use rights.

3. Education Fee Surcharge and Local Education Fee Surcharge:

Tax rate: 3% surcharge on education fees, 2% surcharge on local education fees

The calculation method is the same as the technical method of urban construction tax.

4. Income Tax:

Tax rate: 1. The basic tax rate is 25%.

2. Qualified small and low-profit enterprises. (Annual taxable income of less than 300,000 yuan) reduced by 20% 3, high-tech enterprises supported by the state. Reduce 15%4, eligible small low-profit enterprises. (Annual taxable income below 100,000 yuan) 20% halved.

Basic taxes.

1. Value-added tax is 17% of sales revenue (applicable to general VAT taxpayers); If it is a small-scale taxpayer, the automobile sales income shall be paid at 4%, and the maintenance income shall be paid at 6%;

2. The urban construction tax shall be paid at 7% of the value-added tax paid;

3. The education fee is paid at 3% of the value-added tax paid;

4. The local education fee is paid at 2% of the value-added tax paid;

5. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter);

6. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters);

7. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate;

8. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle);

9. Enterprise income tax shall be paid according to the taxable income (adjusted profits);

10. Pay wages and withhold individual income tax.

Among the above-mentioned taxes, except for value-added tax and enterprise income tax, which are declared and paid to the State Taxation Bureau, the others are declared and paid to the local taxation bureau.

Q: What is a non-business activity? Are the transportation industry and some modern service industry services provided in non-business activities tax raising services?

Answer: According to Article 9 of the Pilot Implementation Law, the transportation industry and some modern service industry services provided in non-business activities do not belong to the tax service.

Non-business activities refer to: (1) activities in which non-enterprise units collect or administrative fees for the performance of state administrative and public service functions in accordance with the provisions of laws and administrative regulations. (2) Employees employed by units or individually-owned businesses provide transportation and some modern service industry services to their units or employers.

3) Units or individual industrial and commercial households provide transportation and some modern service industry services for employees. (4) Other circumstances stipulated by the Ministry of Finance and the State Administration of Taxation.

The types of taxes in the automobile transport industry are: business tax, urban maintenance and construction tax, education surcharge, stamp duty, enterprise income tax, individual income tax, real estate tax, and land use tax.

1. Business tax payable business tax amount = taxable turnover * applicable tax rate, tax rate: 5%.

2. Urban maintenance and construction tax: urban maintenance and construction tax payable = business tax amount * applicable tax rate, tax rate %

3. Education surcharge: education surcharge payable = business tax payable * applicable tax rate, tax rate: 3%.

4. The main scope of stamp duty includes: loan contract, property insurance contract, property lease contract, loan contract tax payable = loan amount * applicable tax rate, tax rate: tax payable on property insurance contract = insurance premium income * applicable tax rate, tax rate:

1 Tax payable on property lease contract = lease amount * applicable tax rate, tax rate: 1

5. Real estate tax: (1) Ad valorem levy: annual tax payable = original value of taxable property (1 - deduction ratio) 2) Levy on rent: annual tax payable = 12% of rental income

6. Land use tax: The urban land use tax adopts a fixed tax rate, that is, the differential tax amount with a range is adopted, and the annual tax payable per square meter of land use tax is stipulated according to large, medium and small cities, county seats, organized towns, and industrial and mining areas.

The types of taxes that should be paid by the pilot enterprises that have not participated in the VAT reform are: business tax, urban maintenance and construction tax, education surcharge, local education surcharge, and in some places, local **, real estate tax, land use tax, vehicle and vessel use tax, and individual income tax.

Main taxes: business tax, urban construction tax, education surcharge, enterprise income tax or individual income tax.

Small taxes: real estate tax, land use tax, vehicle and vessel use tax, stamp duty, etc.