First of all, the nature of courier fee is operating expenses.
Courier fee is the expenditure incurred by an enterprise to complete daily business activities such as commodity sales and service provision. These expenses are necessary for the normal operation of enterprises and directly related to the income of enterprises. Therefore, in nature, the courier fee belongs to the operating expenses of the enterprise.
Second, the basic conditions of input tax deduction
According to the provisions of China's tax law, the value-added tax indicated on the VAT deduction certificate paid by an enterprise can be deducted from its output tax. This means that enterprises must meet certain conditions to deduct input tax, such as obtaining legal tax deduction certificates, and the tax paid is directly related to the production and business activities of enterprises.
Third, the possibility that the courier fee can be deducted from the input tax.
Considering that the courier fee is a part of the enterprise's operating expenses and is directly related to the income obtained by the enterprise, theoretically, the courier fee can be deducted from the input tax. But whether it can be deducted or not needs to be judged according to the specific provisions of the tax law and the identification of the tax authorities.
Four. Matters needing attention in actual operation
In practice, enterprises need to pay attention to the following points if they want to successfully deduct the input tax of courier fees: first, ensure that courier service providers can issue legal VAT tax deduction certificates; Secondly, ensure that the courier fee expenditure is directly related to the production and business activities of the enterprise, and can provide sufficient proof materials; Finally, declare the deduction in time according to the requirements of the tax authorities.
To sum up:
As the operating expenses of an enterprise, the courier fee can be deducted from the input tax in theory, but whether it can be deducted specifically needs to be judged according to the provisions of the tax law and the identification of the tax authorities. In practice, enterprises should ensure that they meet the deduction conditions and declare the deduction according to the regulations.
Legal basis:
People's Republic of China (PRC) value-added tax law
Article 8 provides that:
The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is input tax.
The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) When purchasing agricultural products, in addition to obtaining the special VAT invoice or the special customs payment for import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 9% indicated in the purchase invoice or sales invoice of agricultural products.
(4) Value-added tax indicated on other tax deduction certificates stipulated by the State Council.