No matter whether the pilot taxpayers have business dealings with international transportation enterprises or not, as long as the international freight forwarding services they provide meet the relevant definitions, they can enjoy the VAT exemption policy in accordance with the provisions of Item (14) of Article 1 of Annex 3 of Caishui [20 13] Document "Provisions on the Transitional Policy of Changing Business Tax to VAT Pilot".
Not all businesses of freight forwarding enterprises enjoy the VAT exemption policy, and only businesses that meet the above conditions enjoy the VAT exemption policy.
Relevant laws and regulations:
Interpretation of tax exemption policy of international freight forwarders of Ministry of Finance: Ministry of Finance
In the definition of "international freight forwarding business" in the sixth point of Item (4) of Article 1 of Annex 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Industry into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106), "Consignee or his agent who accepts goods" and "shipper or his agent" include direct agents and indirect agents, and "business activities related to cargo and shipping agency procedures" include business activities such as booking space, business liaison, freight arrangement, container management and international cargo transportation settlement. Therefore, no matter whether the pilot taxpayers have business dealings with international transportation enterprises or not, as long as the international freight forwarding services provided by them meet the above definition, they can enjoy the VAT exemption policy according to Article 1 (14) of Appendix 3 of Caishui [20 13] 106 "Provisions on the Transition Policy of Changing Business Tax to VAT". Therefore, not all businesses of freight forwarding enterprises enjoy the VAT exemption policy, and only businesses that meet the above conditions enjoy the VAT exemption policy. The qualified business of freight forwarding enterprises can be exempted from value-added tax, and the business exempted from value-added tax can not issue special invoices for value-added tax, but only ordinary invoices for value-added tax. Special VAT invoices can be issued for businesses applying for VAT. Those who enjoy tax exemption need to file with the competent tax bureau. Please ask the competent tax bureau to judge whether your business is tax-free.
Cai shuinuo 20 13 106 stipulates that taxpayers engaged in tax exemption or reduction projects shall separately account for the sales of tax exemption or reduction projects; If it is not accounted for separately, it shall not be reduced or exempted.