According to Announcement No.42 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 14), the pilot taxpayers can handle international cargo transportation, entry and exit of means of transport engaged in international transportation, arrangement of pilotage, berthing, loading and unloading and other related business procedures indirectly through other agents. According to the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 18]No.), there is no special reduction or exemption policy for enterprise income tax, so it is necessary to calculate and pay taxes normally.