International freight forwarding business refers to the business activities of directly handling the international cargo transportation, the entry and exit of the means of transport engaged in international transportation, and contacting and arranging the business procedures related to cargo and shipping agency, such as pilotage, berthing, loading and unloading, in the name of the principal or in its own name, without directly providing freight forwarding services.

2. Providing international freight forwarding services indirectly.

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Value-added Tax of International Freight Forwarding Services (State Taxation Administration of The People's Republic of China Announcement [20 14] No.42) stipulates that from September 20 14 1 day, the pilot taxpayers will indirectly handle the international transportation of goods and the entry and exit of means of transport engaged in international transportation, and arrange pilotage, berthing and contact for their customers through other agents.

Policy basis: 1. Notice on comprehensively promoting the pilot project of changing business tax into value-added tax (Cai Shui [2065438+06] No.36)

2. Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Value-added Tax of International Freight Forwarding Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.42).