搬运费税率是多少-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	搬运费税率是多少
释义	法律分析：进项税额=运输费用金额×扣除率。运输费用金额，是指铁路运输费用结算单据上注明的运输费用（包括铁路临管线及铁路专线运输费用）、建设基金，不包括装卸费、保险费等其他杂费。法律依据：《财政部国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》第十二条增值税税率：提供交通运输业服务，税率为11%（一般纳税人、年应税劳务销售额超过500万元及以上）。第十三条增值税征收率为3%（小规模纳税人、年应税劳务销售额未超过500万元）。
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