1, Annex I of Caishui [2016] No.36 "
Measures for the implementation of the pilot reform of business tax to value-added tax
It is stipulated that the value-added tax shall be paid according to the transportation service of non-means of transport.
2. The General Notice of State Administration of Taxation No.30 (20 17) defines the scope of VAT input deduction and the composition of tax burden cost for online freight enterprises for the first time.
3.20 17 general tax announcement No.55 and
General tax letter
[2019] No.405, these two documents greatly improve the convenience for individual drivers to open transport invoice on their behalf, and solve the problem that online freight companies obtain input invoices and pre-tax deduction vouchers for enterprise income tax after paying drivers' freight.
4. AnnouncementNo.: Ministry of Finance and State Taxation Administration of The People's Republic of China 2020 13, Ministry of Finance and State Taxation Administration of The People's Republic of China 2020 No.24, Ministry of Finance and State Taxation Administration of The People's Republic of China 2026 No.7, 202 1. The promulgation of these three documents will reduce the 3% collection rate of small-scale VAT taxpayers to 1% (the policy will be expanded to 1).
5. Announcement numbers are Ministry of Finance, State Taxation Administration of The People's Republic of China 1 1, April 1 year 202 to February 3 1 day 2022, and the monthly sales are insufficient150,000 yuan (inclusive). In this way, online freight enterprises can allow individual drivers to handle individual industrial and commercial households and enjoy the value-added tax exemption policy of less than 1.5 million yuan per month, which can be obtained through tax authorities.
Cost ticket
To a certain extent, the tax burden cost has been reduced.
However, if you are familiar with preferential policies, you must do a good job of compliance.
Two, the requirements for the online service ability of online freight operators should include the following conditions:
1. Obtain the value-added telecommunications business license (the company name is the same as that of the online freight business applicant).
2. Meet the national requirements on information system security level protection (the name of the unit is the same as the name of the applicant for network freight operation, and it is recommended to obtain the filing certificate and related materials for information system security level protection above level 3).
Note that a logistics company needs to do a three-level evaluation to launch a logistics system.
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3. The network platform is connected with the provincial network freight information monitoring system.
4. Have the functions required in this chapter. The provincial department in charge of transportation shall identify the online service capability according to the relevant information of the online freight applicant submitted by the county-level department in charge of transportation, and publish the identification result of online service capability or publicize it in official website, the provincial department in charge of transportation.