Core Viewpoint - The article discusses key tax considerations related to freight expenses, emphasizing the differences in tax rates for transportation and logistics services, as well as the conditions under which freight expenses can be deducted or VAT can be reclaimed [2][3]. Tax Rate Differences - The tax rate for freight contracts with transportation companies is 9%, while the tax rate for express delivery services is 6% due to their classification as logistics auxiliary services [2]. - Logistics auxiliary services include various types of transportation and handling services [2]. Invoice Requirements - For VAT general taxpayers providing freight services, invoices must include details such as the starting and destination points, vehicle type and number, and information about the transported goods in the remarks section [2]. Deductibility of Freight Expenses - Freight expenses incurred during regular sales activities are generally deductible for corporate income tax purposes, provided they are reasonable and supported by valid documentation [3]. - Not all freight invoices qualify for VAT input tax deduction; specific conditions must be met for the invoices to be valid [3]. VAT Input Tax Restrictions - Certain categories of expenses, such as those related to non-normal losses, personal consumption, and specific exempt projects, do not allow for VAT input tax deductions [3]. - The article lists several scenarios where input tax cannot be deducted, including losses from non-normal operations and personal consumption expenses [3]. Stamp Duty on Transportation Contracts - The tax basis for stamp duty on transportation contracts does not include the value of the transported goods, only the transportation fees [3]. - If a contract includes both transportation and storage services, stamp duty must be calculated separately for each service based on their respective rates [3]. Electronic Contracts and Stamp Duty - Electronic transportation contracts are subject to stamp duty as per regulations [3].