2065438+July 2004, State Taxation Administration of The People's Republic of China clearly announced that taxpayers can indirectly handle international cargo transportation, entry and exit of means of transport engaged in international transportation, contact and arrange pilotage, berthing, loading and unloading and other business procedures related to cargo and shipping agency for their customers through other agents, and can be exempted from value-added tax according to regulations. However, all the agency service income collected from the principal and all the agency fees paid to other agents must be settled through financial institutions, otherwise they cannot be exempted from tax.

To provide international transportation, Hong Kong, Macao and Taiwan transportation, the following contents shall be extracted from the multiple declaration records of the zero-rate VAT taxable service provider for review:

1. Whether the declared international transportation and Hong Kong, Macao and Taiwan transportation services meet the provisions of zero-rate VAT taxable services;

2. Whether the taxable service income declared in the extracted declaration record is less than or equal to the income of international transportation, Hong Kong, Macao and Taiwan transportation services recorded in the cargo or passenger manifest corresponding to the declaration record;

3. If the means of transport are leased by means of term lease, journey lease or wet lease to engage in international transport services and Hong Kong, Macao and Taiwan transport services, the contracts or agreements of term lease, journey lease and wet lease shall be mainly reviewed, and whether the enterprises that declare tax refund (exemption) meet the requirements of zero-rate VAT taxable services.

legal ground

Provisions on the application of zero VAT rate and tax exemption policy to taxable services

Article 3 The scope of application of zero-rate VAT taxable services shall be implemented in accordance with the provisions of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

The transportation service of each flight segment or flight segment corresponding to the waybill, bill of lading or passenger ticket whose origin or destination is abroad belongs to international transportation service.

The transportation services of waybills, bills of lading or passenger tickets starting or ending in Hong Kong, Macao and Taiwan belong to the transportation services of Hong Kong, Macao and Taiwan.

Carrying passengers or goods from China to areas and places under special customs supervision in China, carrying passengers or goods from areas and places under special customs supervision in China to other areas and places under special customs supervision in China, and providing research and development services and design services to units under special customs supervision in China are not within the scope of application of zero-rate VAT taxable services.