Logistics companies belong to the service industry. According to the regulations, the service industry pays business tax and does not involve value-added tax at all. VAT invoice cannot be issued. It is the courier company that can issue VAT invoices.
Special VAT invoices are only used when general VAT taxpayers and tax authorities issue invoices for small-scale VAT taxpayers. Taxpayers engage in normal production and business activities, on the one hand, they should ask for invoices from the payee, and at the same time, they should also issue invoices to the payer.
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Article 63 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that taxpayers who forge, alter, conceal or destroy account books and vouchers without authorization, or overstay expenses or under-list or under-report income in account books, or refuse to declare or falsely declare tax payment after being notified by the tax authorities, and fail to pay or under-pay the tax payable, are considered as tax evasion.
The Supreme People's Procuratorate's Notice on Strictly Implementing the Law of People's Republic of China (PRC) on the Administration of Tax Collection and Supplementary Provisions on Punishing Crimes of Tax Evasion and Refusal to Pay Taxes points out: "Tax evasion and tax arrears should not be treated as crimes, but should be recovered and punished by tax authorities according to law."
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