What industry does loading and unloading belong to What should be the tax rate when paying corporate

The Notice of the State Administration of Taxation on Adjusting the Taxable Income Rate of Enterprise Income Tax (Guo Shui Fa 2007 No. 104) stipulates that the taxable income rate shall be adjusted to the standard specified in the following table

1. Agriculture, forestry, animal husbandry and fishery: 3 to 10%.

2. Manufacturing: 5 to 15%.

3. Wholesale and retail trade: 4 to 15%.

4. Transportation: 7 to 15%.

5. Construction: 8 to 20%.

6. Food and beverage industry: 8 to 25%.

7. Entertainment industry: 15 to 30%.

8. Other industries: 10 to 30%.

It belongs to the service industry and provides labor income. The new corporate income tax law, effective January 1, 2008, will be taxed at a flat rate of 25%.

The tax rate for loading and unloading is 6%.

Tax rate of loading and unloading fees General taxpayers in the pilot taxpayers can choose to calculate and pay VAT in accordance with the simplified tax calculation method for film projection services, warehousing services, loading and unloading services and collection and distribution services. Therefore, if your company is a general taxpayer providing warehousing, loading and unloading services and chooses to calculate and pay VAT according to the simplified tax calculation method, the VAT collection rate is 3%; Otherwise, the VAT rate for general taxpayers providing the above services is 6%, and the VAT levy rate for small-scale taxpayers providing the above services is 3%.

Law of the People's Republic of China on the Administration of Tax Collection

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 29 No unit or individual shall carry out tax collection activities except for the tax authorities, tax personnel and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations.

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes. When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse.

If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

[Legal Analysis of Differences].[Legal basis].Article 2 of the Provisional Regulations of the People's Republic of China on Value Added Tax.

VAT rate: (1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, tangible movable property leasing services or imported goods by taxpayers. 2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%.

1.grain and other agricultural products, edible vegetable oil, edible salt; 2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products; 3.

books, newspapers, magazines, audio-visual products, electronic publications; 4.feed, fertilizer, pesticide, agricultural machinery, agricultural film; 5.Other goods as specified.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%. 4) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified. (5) The tax rate for cross-border sales of services and intangible assets by domestic units and individuals within the scope of the provisions shall be zero.

The adjustment of the tax rate is determined by ***.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Loading and unloading handling services are logistics auxiliary services.

The VAT rate for general taxpayers providing this service is 6%.

The VAT levy rate for small-scale Nasongsen taxpayers is 3%.

For the general taxpayers, the tax rate of loading and unloading and handling is 6%.

VAT rate:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, leasing services of tangible movable property or imported goods by taxpayers.

2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods shall be subject to a tax rate of 11%: 1grain and other agricultural products, edible vegetable oil, edible salt; 2.

tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products; 3.books, newspapers, magazines, audio-visual products, electronic publications; 4.feed, chemical fertilizer, agricultural jujube medicine, agricultural machinery, agricultural film; 5.

Other goods as specified.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%.

4) The tax rate for the export of goods by taxpayers is zero; However, the State Council shall not provide otherwise.

Loading and unloading handling services are logistics auxiliary services.

The VAT rate for general taxpayers providing this service is 6%.

The VAT levy rate for small-scale Nasongsen taxpayers is 3%.

Conclusion: Belongs.

Analysis: Cargo handling and handling belong to the scope of business tax to value-added tax, and the tax rate is 6%. Si Zheng Gao.

Legal basis: Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36): Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax":

Article 15 Value-added tax rates:

1) In the event of taxable behavior, the tax rate shall be 6%, except for the provisions of subparagraphs (2), (3) and (4) of this article.

2) Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%. Keep your feet open.

3) Provision of tangible movable property leasing services, with a tax rate of 17%.

4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

Article 16 The VAT levy rate is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.

Summary. Hello, according to the relevant provisions of the "Provisional Regulations on Value Tax" in China, the tax rate is 6% for taxpayers selling intangible assets for services, except for the sale of goods, services, movable property leasing services or imported goods.

Other miscellaneous expenses such as unloading and loading fees, insurance premiums and other miscellaneous expenses paid by general taxpayers along with freight shall not be calculated and deducted from input tax. If it is a loading and unloading fee, then the off-price expense should be reflected in the same special VAT invoice together with the taxable goods or taxable services, which can be deducted.

The tax rate of logistics loading and unloading service fee is 6%. Because if the company is a general taxpayer, the warehousing and unloading services provided need to be calculated and paid VAT according to the simplified tax calculation method, and the VAT levy rate is 3%, otherwise the general taxpayer provides the above services, and the VAT is 6%.

Hello, cargo handling and handling are within the scope of VAT, the tax is 6%, and the levy rate is 3%.

Hello, the loading and unloading industry from the planning to some modern service logistics auxiliary industry in the handling services, the distinction of levy VAT, general taxpayers for 12 consecutive months to achieve the sales of 500,000 yuan of the tax service of more than 6 per 100 in 100 days. Small-scale taxpayers who have achieved sales of services receivable for 12 consecutive months have not reached RMB 500,000 is 3%.

Hello, according to the relevant provisions of the Interim Regulations on Value Tax in China, the tax rate is 6% for taxpayers selling service intangible assets, except for the sale of goods, labor services, movable property leasing services or imported goods. Other miscellaneous expenses such as fuel and celery unloading fees, insurance premiums and other miscellaneous expenses paid by general taxpayers along with freight shall not be calculated and deducted from the input tax.

If it is a loading and unloading fee, then the off-price expense should be reflected in the same special VAT invoice together with the taxable goods or taxable services in the seepage section can be applied for deduction.