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 discusses various tax policies and regulations related to corporate income tax, particularly focusing on the treatment of cultural relics, inventory losses in retail businesses, and the criteria for recognizing high-tech enterprises' income [3][4][6]. Tax Treatment of Cultural Relics and Artworks - Cultural relics and artworks purchased by enterprises for collection, display, and value preservation are treated as investment assets for tax purposes. Depreciation and amortization expenses for these assets cannot be deducted before tax during the holding period [3][4]. Inventory Losses in Retail Businesses - Retail enterprises can declare inventory losses due to normal factors such as theft, spoilage, expiration, damage, and customer returns as normal losses. These losses are allowed to be categorized and summarized according to accounting subjects for record-keeping [4][5]. Criteria for High-Tech Enterprises - The total income for high-tech enterprise recognition is defined as the total revenue minus non-taxable income, with sales revenue being the sum of main business income and other business income. High-tech product (service) income includes revenue from products and services obtained through research and technological innovation [6][7].