In order to further implement the State Council's decision on rectifying the market economic order and strengthen the tax management of the cargo transportation industry, the General Administration has formulated the Trial Measures for the Administration of Business Tax Collection of the Cargo Transportation Industry and the Trial Measures for the Administration of VAT Deduction of Freight Invoices. Now, the Trial Measures for the Identification and Annual Examination of Business Tax Taxpayers of the Cargo Transportation Industry and the Implementation Plan for the Invoice Management Process of the Cargo Transportation Industry (hereinafter referred to as "three measures and one plan") are issued to you, please implement them carefully according to the following requirements.

First, the implementation of "three measures and one policy" is an important measure to rectify the tax order, promote tax administration according to law, strengthen the management of business tax collection, and standardize the deduction of value-added tax. Leaders of tax departments at all levels should attach great importance to it, unify their thinking and strengthen their leadership over this work.

Two, the tax authorities at all levels after receiving the notice, should seriously study the contents of the "three measures and one plan", and study the implementation of specific operational measures. The specific work plan is deployed by the provincial tax authorities, and the tax authorities at all levels should proceed from the overall interests, be serious and responsible, cooperate with each other, work together, actively and steadily implement the "three measures and one policy" according to their respective scope of work, and comprehensively strengthen the tax collection and management of the cargo transportation industry. Where mutual prevarication, do not implement the "three measures and one plan" or the implementation is not in place, all relevant units and personnel shall be held accountable according to the provisions.

Three, after receiving this notice, all localities should hold a special meeting, arrange this work, do a good job in publicity, strengthen the training of relevant tax officials and taxpayers, and in accordance with the requirements of the "three measures and one plan", combined with local conditions, formulate relevant supporting measures to ensure that the "three measures and one plan" is put in place.

Four, all localities should be in June 65438+February 3, 20031recently reported to the State Administration of local implementation (in quintuplicate), the State Administration will inform all localities of the implementation of this notice.

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Attachment: 1 Trial measures for the administration of business tax collection in cargo transportation industry

2. Trial Measures for the Administration of VAT Deduction in transport invoice

3. Trial Measures for the Identification and Annual Examination of Business Tax Taxpayers in the Freight Transport Industry

4. Implementation plan of cargo transport invoice management process