Transportation services refer to the business activities of using transportation vehicles to deliver goods or passengers to their destination, resulting in the transfer of their spatial location. Specifically, they include water transportation services, land transportation services, air transportation services, and pipeline transportation services. The value-added tax rate applicable to transportation services provided by general taxpayers is 9%. Logistics auxiliary services include port services, freight and passenger terminal services, port and dock services, cargo transportation agency services, salvage and rescue services, customs declaration agency services, warehousing services, and loading and unloading and handling services. The tax rate for general taxpayers providing logistics auxiliary services for value-added tax is 6%. If it is calculated using a simple tax calculation method, the collection rate is 3%.
