According to Announcement No.40 (20 13) of the State Administration of Foreign Exchange in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), it is not necessary to handle and submit the Tax Filing Form for External Payment of Service Trade and Other Items for international transportation expenses obtained by overseas institutions under import trade. In fact, the sea freight under import trade has already paid import duties and value-added tax together with imported goods at the customs import stage. Therefore, it is unreasonable to pay value-added tax and enterprise income tax in tax authorities as a service trade, which constitutes double taxation.

However, at present, there is no clear clause in the relevant tax laws and regulations to exempt the import shipping from enterprise income tax, which has brought great trouble to the payer in the implementation process.