Precautions for online freight platform invoicing in 2022, and how to comply with online freight platform invoicing.

"Difficult invoice, difficult management and difficult financing" have become the three major difficulties in the traditional truck transportation industry chain. Network freight just broke through the chaos of the chain and is establishing an ecosystem of capacity supply chain, which is also the driving factor and carrier of capacity. All shippers and financial suppliers come together to integrate resources and create a supply chain of capabilities. These all revolve around the supply and demand of production capacity. Without the concept of logistics, only the supply and demand industrial chain of transportation capacity can form the regulation of operation and finance and taxation. Since the pilot work of online freight platform was started, major logistics enterprises have rapidly transformed into online freight platforms, which has made online freight platforms rapidly popular. Among them, the knowledge about how to pay taxes and issue invoices on the online freight platform has also become the focus of attention. In fact, the purpose of some enterprises applying for online freight platform is to get invoices, thus obtaining input deduction and realizing tax incentives. Let me introduce it to you. What points should be paid attention to when invoicing on the online freight platform? Guo Shui Fa [20 1 9] No.405 "Notice on Launching the Pilot Work of Issuing Special VAT Invoices on the Network Platform of Road Freight Transportation Enterprises" clearly points out that the pilot enterprises issue special VAT invoices for their members in accordance with the following provisions:1.Only special VAT invoices are issued for the freight transportation services contracted by members through this platform. Two, should sign an agreement with members to open special invoices for value-added tax. The model agreement shall be formulated by the provincial tax bureaus. Third, use its own 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, member vehicle type and vehicle number and transportation cargo information in the remarks column of the invoice. If the content is more, a list can be attached. Four. The contents of relevant columns for issuing special VAT invoices on behalf of members 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. Pilot enterprises may, in accordance with the relevant provisions of the Measures for the Administration of Small-scale Taxpayers in the Freight Transport Industry, apply to the competent tax authorities of the pilot enterprises for issuing special invoices on behalf of their members. The network freight platform integrates cargo information flow, trajectory flow, capital flow, contract flow and VAT invoice flow, which can effectively restrain and ensure the rationality, legality and compliance of the waybill, and ensure the authenticity of the business through the integration of five streams. Network freight enterprises should pay logistics enterprise value-added tax according to transportation services (the current value-added tax rate is 9%) in accordance with the provisions of the Notice on comprehensively pushing forward the pilot project of changing business tax to value-added tax. The cost of logistics enterprises is mainly refined oil, crossing bridge fees and driver service fees. The following details how to obtain compliance invoices for the following three expenses. 1, refined oil According to the provisions of the current value-added tax law, only qualified special invoices for refined oil value-added tax (value-added tax rate 13%) can be deducted from the output tax, so logistics enterprises should develop various channels to obtain enough special invoices for refined oil value-added tax, and fully reduce the tax burden of value-added tax. But at the same time, it should be noted that the special invoices for refined oil value-added tax should maintain a reasonable proportion in the total cost. If the special invoices for refined oil value-added tax account for too high a proportion of the total cost (such as more than 50%), it may cause an alarm in the tax system. 2. Road crossing and bridge crossing fees incurred during transportation (VAT rate is 3%). General drivers can go to relevant websites to issue relevant invoices. However, considering that the driver's information tools are not well mastered, the online freight platform itself can directly obtain the ETC tolls of the relevant transport sections through the data interface, and the logistics enterprises can calculate and deduct the VAT output tax based on the relevant invoices. What needs to be known is that the online freight platform itself can directly obtain ETC charge invoices of relevant transport sections through the data interface, and it needs to pay a certain service fee. 3. Driver's service fee The driver's transportation service fee paid by logistics enterprises has always been a relatively chaotic item in the logistics industry. Many enterprises have been paying individual drivers in the form of IOUs. However, according to the current tax law, when logistics companies pay service fees to individual drivers, they need to issue invoices to the tax authorities, and pay VAT (VAT rate is 3%, 1% before the end of 2020), additional tax, stamp duty and individual income tax of drivers (withholding rate is 1.5%). In practice, most drivers are unwilling to cooperate with the tax authorities to issue relevant invoices, so many logistics enterprises pay the drivers personally in the form of IOUs, and all the related tax costs and risks are passed on to the logistics enterprises. 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