1, clearly carry out the pilot work of issuing special VAT invoices on behalf of road freight transport enterprises on the network platform;
2. Apply for a road transport business license with the business scope of "network freight" according to law, and engage in network freight business.
In order to provide public products to the society and meet the needs of the society, the state participates in the distribution of social products without compensation and obtains fiscal revenue in accordance with the provisions of the law.
Tax features include:
1, compulsory, compulsory taxation means that the state, as a social manager, relies on political power and political power to levy taxes by issuing laws or decrees.
2. It's free. The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power. Free embodiment
3. fixity. The fixity of taxation refers to the taxation according to the standards stipulated by national laws and regulations, that is, the taxpayer, tax object, tax item, tax rate, tax calculation method and time limit are all stipulated in the tax laws and regulations in advance, and there is a relatively stable trial period, which is a fixed continuous income. For the pre-defined levy standard, both taxpayers and taxpayers must abide by it. Unless the national laws and regulations are revised or adjusted, neither taxpayer nor taxpayer may violate or change this fixed proportion or amount and other system provisions.
The following income in Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC) is non-taxable income:
(1) financial allocation;
(2) Administrative fees and government funds collected according to law and incorporated into financial management;
(3) Other non-taxable income as stipulated by the State Council.
Article 10 When calculating taxable income, the following expenses shall not be deducted:
(1) Dividends, bonuses and other equity investment income paid to investors;
(2) enterprise income tax;
(3) tax late fees;
(four) fines, fines and confiscation of property losses;
(5) Donation expenditures other than those specified in Article 9 of this Law;
(6) sponsorship expenditure;
(7) Unapproved reserve expenditure;
(eight) other expenses unrelated to income.