Core Viewpoint - The article provides a comprehensive overview of the value-added tax (VAT) policies related to express delivery services, detailing the types of businesses involved, the definition of express services, and the applicable VAT rates for different types of taxpayers [1]. Group 1: Types of Businesses Involved - Express delivery companies are defined as those operating within the country and legally obtaining the necessary permits for express business operations [1]. - The article also mentions that branches and end-point service outlets of these companies, which are registered with postal management departments, are included in this definition [1]. Group 2: Definition of Express Services - Express services encompass activities such as collection, sorting, transportation, and delivery of packages within a promised timeframe, excluding mere transportation services [1]. - Specific services outlined include collection services (accepting packages), sorting services (classifying packages), and delivery services (handing over packages to designated addresses) [1]. Group 3: VAT Declaration for Express Services - Revenue from express services is subject to VAT under the category of "collection and delivery services" [1]. - The article clarifies that "collection and delivery services" fall under modern service logistics auxiliary services, which involve completing the collection, sorting, and delivery of letters and packages within a specified timeframe [1]. Group 4: VAT Rates - The current VAT policy stipulates that express delivery services are classified as logistics auxiliary services, with a VAT rate of 6% for general taxpayers and 3% for small-scale taxpayers [1].

Core Viewpoint - The article highlights the engagement of the "Qingpu Xing Shui" service team from the State Taxation Administration in Jiangsu province, focusing on promoting tax incentives for high-tech enterprises while visiting a provincial-level green factory, Jiangsu Xiaoxuanji Electric Technology Co., Ltd. [1] Group 1 - The "Qingpu Xing Shui" service team visited Jiangsu Xiaoxuanji Electric Technology Co., Ltd. to understand the company's self-research and production operations [1] - The visit aimed to promote tax benefits related to high-tech enterprises [1]