The transportation tax rate is 11.

In 2016, industry tax rates also changed under the tax-to-VAT reform. Let’s expand on the tax rate adjustments in 2016:

Tangible movable property leasing services for general VAT taxpayers17;

Transportation, postal service, basic telecommunications, construction, real estate leasing11;

Leasing services, sales of real estate, transfer of land use rights

Value-added telecommunications services, financial services, Except for the leasing of tangible movables6;

Modern services, life services, and sales of intangible assets other than services

Taxable activities stipulated by the Ministry of Finance and the State Administration of Taxation0;

VAT small-scale taxpayers all taxable services 3 or 5.

Mainly based on:

The scope of inclusion in the "VAT-to-VAT" pilot is: transportation industry, including land transportation (not including railway transportation for the time being), water transportation, air transportation and pipelines Transportation; some modern service industries,

The first is R&D and technical services, including R&D, technology transfer, technical consulting, contract energy management and engineering survey and exploration services;

The second is information technology Services, including software, circuit design and testing, information systems and business process management services (such as e-commerce platforms);

The third is cultural and creative services, including design, trademark copyright transfer, intellectual property, advertising and conferences Exhibition services;

The fourth is logistics auxiliary services, including aviation, port terminals, freight and passenger terminals, salvage and rescue, cargo transportation agency, customs declaration agency, warehousing and loading and unloading services;

The fifth is tangible movable property leasing services, including tangible movable property financial lease and tangible movable property operating lease;

The sixth is authentication consulting services, including certification, assurance and consulting services. Tax rate setting: Based on the current VAT standard rate of 17 and low tax rate of 13, two new low tax rates of 11 and 6 will be added. The new tax rate is calculated based on the actual business tax burden of the pilot industries based on the principle that the overall tax burden of the reform pilot industries will not increase or slightly decrease. A tax rate of 17 is applicable to the leasing of tangible personal property, a tax rate of 11 is applicable to the transportation industry, and a tax rate of 6 is applicable to other modern service industries. In addition, for small-scale taxpayers, the VAT collection rate is 3.

Finance and Taxation [2014] No. 57 Notice of the Ministry of Finance and the State Administration of Taxation on the Consolidation of Value-Added Tax Collection Rate Policies

State Administration of Taxation Announcement No. 36 of 2014 of the State Administration of Taxation on the Consolidation Announcement on issues related to the value-added tax collection rate

"Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the National Implementation of the Value-Added Tax Transformation Reform" (Caishui [2008] No. 170)

"Finance Notice of the State Administration of Taxation on the application of low VAT rates and simplified VAT collection policies for some goods (Finance and Taxation [2009] No. 9)

Guo Shuihan [2009] No. 90 of the State Administration of Taxation on Value-Added Tax Notice on management issues related to the simple collection policy.