Transport invoice tax refers to the transportation expenses (except prepaid freight) paid by general VAT taxpayers for purchasing goods or selling goods (except fixed assets). According to the freight amount listed in the freight settlement form (ordinary invoice), the input tax is allowed to be deducted at the deduction rate of 9%, but other miscellaneous expenses such as handling fees and insurance fees paid with the freight are not allowed to be deducted.
As an enterprise that accepts transportation services, it should also pay attention to the following aspects when accepting transportation services and obtaining invoices from the fleet to deduct VAT:
1. Pay attention to whether the billing unit is legal. The tax law clearly stipulates that the billing unit must be an enterprise approved by the tax authorities and qualified to issue transport invoice by itself, or an intermediary agency entrusted by the competent local taxation bureau and the provincial local taxation bureau to issue transport invoice on behalf of the billing unit;
2. Pay attention to verify whether the transport bills provided by units and individuals with legal status are within the statutory time limit. During the inspection, we often found that in the old transport invoice, according to the national tax regulations, taxpayers had to return the invoices of the goods transportation industry they had received and purchased to the competent local taxation bureau before June 65438+1October 3 1 2003, and then return them to the taxpayers defined by the tax authorities as self-invoicing for further use; Shall not issue and use unpaid freight invoices, nor shall they be used as accounting vouchers and VAT deduction vouchers;
3. Self-billing taxpayers and billing units must truthfully fill in the freight transport invoices column by column according to regulations. The name and taxpayer identification number of the general VAT taxpayer must be filled in the invoice issued to the general VAT taxpayer. For self-invoicing, the drawer's special seal and financial special seal shall be affixed to the center of the freight invoice, and the drawer's identification number, the name and code of the local taxation bureau in charge shall be affixed.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.
Illegal invoicing is prohibited.
Regulations of the People's Republic of China on the Administration of Company Registration
Article 22 Where the business scope of a company applying for registration belongs to the items that must be approved before registration according to laws, administrative regulations or the State Council decisions, it shall report to the relevant state departments for approval before applying for registration, and submit relevant approval documents to the company registration authority.