Monitor Stand For Computer Screens Shenzhen ChengRong Technology Co.,Ltd. , https://www.chengrongstand.com
Guoshuifa [2005] No. 208
The State Administration of Taxation and the Local Taxation Bureau of the autonomous regions, municipalities directly under the Central Government and cities with separate plans:
In order to promote the development of modern logistics industry, according to the National Development and Reform Commission Ministry of Commerce, Ministry of Public Security, Ministry of Communications, Ministry of Communications, General Administration of Customs, State Administration of Taxation, State Administration of Industry and Commerce, State Administration for Industry and Commerce, "Notice on Printing and Distributing Opinions on Promoting the Development of China's Modern Logistics Industry" (Development and Reform Operation [2004] No. 1617), the relevant tax policy issues for the logistics enterprises and affiliated enterprises (hereinafter referred to as pilot enterprises) jointly confirmed by the National Development and Reform Commission and the State Administration of Taxation are as follows:
I. About the business tax policy?ゼbr>
(1) Transportation business?ゼbr>
1. The logistics business of pilot enterprises shall be accounted for separately according to the nature of their income. The transportation income from the provision of transportation services shall be levied on the business tax according to the “transportation industry†tax item and the invoice for the goods transportation industry shall be issued. Anyone who fails to calculate the taxable income of business tax separately according to the regulations shall be subject to business tax in accordance with the "service industry" tax item. ?ゼbr>
2. If the pilot enterprise distributes the contracted transportation business to other units and collects the price uniformly by it, the business tax shall be calculated based on the balance of the total income earned by the enterprise minus the freight paid to other transportation enterprises. ?ゼbr>
3. The pilot enterprises shall apply the “Notice of the State Administration of Taxation on Strengthening the Administration of Tax Collection of Freight Transportation Industry†(Guo Shui Fa [2003] No. 121), “Measurement of Taxpayer Identification and Annual Trial of Business Tax for Freight Transportation Industryâ€. For the pilot enterprises that have been disqualified from self-invoicing taxpayers, the tax policy stipulated in this notice shall be cancelled at the same time, and reported to the National Development and Reform Commission and the State Administration of Taxation for the record. ?ゼbr>
(2) Warehousing business?ゼbr>
If the pilot enterprise distributes the contracted warehousing business to other units and collects the price uniformly by it, the business tax shall be calculated based on the balance of all the income earned by the enterprise minus the storage fee paid to other storage partners.
(3) Regarding the management of the turnover of project credits? ゼbr>
If the payment for the deduction of the project occurs in China, the payment voucher for the deduction must be an invoice or a legally valid certificate approved by the tax authorities; if it is paid abroad, the payment voucher for the deduction must be a foreign exchange payment voucher. , or the foreign company's receipt of documents, issued a notarization certificate. ?ゼbr>
2. Regarding the invoices for goods transport industry deducting VAT? ゼbr>
(1) The VAT general taxpayer's outsourced goods (excluding the value-added tax exemption for enterprises outsourcing fixed assets) and the sales of taxable goods obtained by the pilot enterprises are allowed to deduct the input tax. ?ゼbr>
(2) The freight amount of the goods allowed to be deducted refers to the transportation expenses and construction funds indicated on the freight invoice issued by the pilot enterprise; the loading and unloading fees, insurance premiums and other miscellaneous fees are not deductible. Freight invoices should be marked separately for freight and miscellaneous charges, which are not separately stated, and the combined indications for transportation and miscellaneous fees are not deductible. ?ゼbr>
3. The pilot enterprise shall report the operation to the local tax bureau at the local level on a regular basis. The National Development and Reform Commission and the State Administration of Taxation will conduct regular or irregular investigations on the operation of pilot enterprises. For enterprises that violate relevant regulations, the National Development and Reform Commission and the State Administration of Taxation cancel their pilot qualifications. ?ゼbr>
4. The local tax authorities shall report to the State Administration of Taxation (the Turnover Tax Management Department) on the problems arising from the pilot work. At the same time, according to the actual situation of the development of the logistics industry in the region, we can select modern logistics enterprises with certain scale of operation, management intensification and paying taxes according to law, and recommend to the State Administration of Taxation to participate in the pilot. The recommended enterprises are jointly confirmed by the National Development and Reform Commission and the State Administration of Taxation and included in the list of pilot logistics enterprises.
5. This notice shall be implemented as of January 1, 2006.
?ãŠã‚¼br>
Attachment: List of pilot logistics enterprises
State Administration of Taxation
December 29, 2005
annex
List of pilot logistics companies
1. China Ocean Shipping Logistics Co., Ltd.?ゼbr>
2. Zhonghai Group Logistics Co., Ltd.?ゼbr>
3. Sinotrans Co., Ltd.?ゼbr>
4. China Materials Storage and Transportation Corporation?ゼbr>
5. China Post Logistics Co., Ltd.?ゼbr>
6. China Railway Express Co., Ltd.?ゼbr>
7. China Railway Modern Logistics Technology Co., Ltd.?ゼbr>
8. China Railway Group Express Co., Ltd.?ゼbr>
9. China Railway United Logistics Co., Ltd.?ゼbr>
10. China Merchants Logistics Group Co., Ltd.?ゼbr>
11. Baosu Logistics Enterprise Group Co., Ltd.?ゼbr>
12. Yuancheng Group Co., Ltd.?ゼbr>
13. Tianjin Datian Group Co., Ltd.?ゼbr>
14. Beijing ZJS Express Co., Ltd.?ゼbr>
15. Beijing Futian Logistics Co., Ltd.?ゼbr>
16. Luneng Fanmao Logistics Co., Ltd.?ゼbr>
17. Heilongjiang Land Reclamation Beidahuang Logistics Co., Ltd.?ゼbr>
18. Qingdao Yulong International Logistics Co., Ltd.?ゼbr>
19. Xiamen Jianfa Logistics Co., Ltd.?ゼbr>
20. Beijing Lugang International Logistics Co., Ltd.?ゼbr>
21. Shanghai Modern Logistics Investment Development Co., Ltd.?ゼbr>
22. Henan Yuxin Logistics Co., Ltd.?ゼbr>
23. Shanghai Hongxin Logistics Co., Ltd.?ゼbr>
24. Hangzhou Bafang Logistics Co., Ltd.?ゼbr>
25. Civil Aviation Express Co., Ltd.?ゼbr>
26. Zhiqin Meiji (Beijing) International Freight Forwarding Co., Ltd.?ゼbr>
27. Shanghai Huier Logistics Co., Ltd.?ゼbr>
28. Ande Logistics Co., Ltd.?ゼbr>
29. Nantong Dadi Logistics Co., Ltd.?ゼbr>
30. Beijing Changjiu Logistics Co., Ltd.?ゼbr>
31. CITIC Logistics Co., Ltd.?ゼbr>
32. Jieli Logistics Co., Ltd.?ゼbr>
33. Zhejiang Bada Logistics Co., Ltd.?ゼbr>
34. Zhuhai Jitai Logistics Co., Ltd.?ゼbr>
35. Southern Logistics (Wuxi) Co., Ltd.?ゼbr>
36. Kerry Datong Logistics Co., Ltd.?ゼbr>
37. Guangdong Yuzhu Logistics Base Co., Ltd.
Source: Shenzhen Logistics Network
1 