Legal analysis: (1) It is limited to issuing special VAT invoices for goods transportation services contracted by members through this platform. (2) signing an agreement on issuing special invoices for value-added tax. The model agreement shall be formulated by the provincial tax bureaus. (3) Use the self-owned tax-controlled invoicing software to issue VAT invoices, issue special VAT invoices at the rate of 3%, and indicate the taxpayer's name, taxpayer identification number, place of departure, place of arrival, vehicle type and member car number, as well as the information of transported goods in the remarks column of the invoice. If the content is more, a list can be attached. (4) The contents of relevant columns for issuing special VAT invoices shall be consistent with the transportation services signed by members through this platform and the logistics information recorded by this platform. Relevant information such as transactions, funds and logistics recorded on the platform shall be stored in a unified way for verification. (five) the pilot enterprises accept the goods transportation services provided by members, and shall not issue special invoices for members.
Legal basis: The Notice on Launching the Pilot Work of Road Freight Transport Enterprises to Issue Special VAT Invoices on the Network Platform has been approved by the State Taxation Bureau of People's Republic of China (PRC) (hereinafter referred to as provincial tax bureaus), and the road freight transport enterprises on the network platform (hereinafter referred to as pilot enterprises) can issue special VAT invoices on behalf of small-scale taxpayers (hereinafter referred to as members) who meet the following conditions, and handle related tax-related matters.