By applying the collinear expansion to the semi-inclusive hadron production process e + +e − → h+q( jet)+X at high energies, we construct a theoretical framework where leading and higher twist contributions at the leading perturbative QCD can be calculated systematically. With this framework, we calculate the contributions up to twist-3 for spin-0, spin-1/2 and spin-1 hadrons respectively. We present the results for the hadronic tensors, the differential cross sections, the azimuthal asymmetries, and the polarizations of the hadrons.