1. The pilot taxpayers provide freight forwarding services, and the sales amount is the total price and extra-price expenses obtained by them, after deducting the government funds or administrative fees collected from the entrusting party and paid on their behalf.
No special VAT invoice shall be issued for government funds or administrative fees charged to the entrusting party.
2. The average taxpayer among the pilot taxpayers provides international freight forwarding services, and the sales amount is the balance of the total price and extra-price expenses after deducting the international transportation expenses paid to international transportation enterprises.
International freight forwarding business refers to the business activities of directly handling the international cargo transportation, the entry and exit of the means of transport engaged in international transportation, and contacting and arranging the business procedures related to cargo and shipping agency, such as pilotage, berthing, loading and unloading, in the name of the principal or in its own name, without directly providing freight forwarding services.
In addition, when the pilot taxpayers deduct the price from the total price and out-of-price expenses, they shall obtain valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Otherwise, it shall not be deducted.
The above vouchers refer to:
(1) Payment to domestic units or individuals shall be made with invoices.
(2) Payment to an overseas unit or individual shall be based on the receipt of the unit or individual. If the tax authorities are in doubt about the receipt, they can ask them to provide the confirmation certificate from the overseas notary office.
(3) Pay taxes with the tax payment certificate.
(4) The principal of the tangible movable property price charged to the lessee in the financing sale and leaseback service is based on the invoice issued by the lessee.
(5) The financial bills printed by the financial departments at or above the provincial level are legal and valid after deducting government funds or administrative fees.
(6) Other documents stipulated by State Taxation Administration of The People's Republic of China.
Therefore, enterprises that meet the above requirements can apply for corresponding differentiated tax policies. However, the filing procedure has not yet issued relevant notice. We apologize for any inconvenience.