20 1 April September1Officially implemented Guo Shui No.42, has it been implemented? Full moon? The international freight forwarding industry has realized the exemption of value-added tax for the whole industry, and the implementation rules issued by local tax authorities are relatively unified, which is expected to avoid the local differences in policy implementation that enterprises were worried about before. The expansion of tax exemption policy and simplification of operation process in the future will become the new expectation of the industry.

Expected 1: All businesses are tax-free.

The contradiction between extensive business scope and strict tax exemption regulations has become a major problem in the implementation of Circular 42.

State Taxation Administration of The People's Republic of China Document No.42 (20 14) expanded the scope of the pilot taxpayers exempt from VAT in international freight forwarding industry from direct freight forwarding to indirect freight forwarding, which was unanimously welcomed by enterprises. However, it is worth noting that not all freight forwarding businesses in Circular 42 are tax-free, which also brings inconvenience to enterprises to some extent.

According to the scope of tax exemption stipulated in Document No.42, the pilot taxpayers can be exempted from value-added tax by indirectly handling international cargo transportation, entry and exit of means of transport engaged in international transportation, arrangement of pilotage, berthing, loading and unloading and other business procedures related to cargo and shipping agency for their clients through other agency methods. ? But this does not include transshipment and warehousing, and belongs to the service of freight forwarding enterprises.

In addition, in order to strengthen the management of applying zero tax rate or tax refund exemption to taxable services in international transportation and other industries, on February 14, 2009, the General Office of State Taxation Administration of The People's Republic of China specially promulgated the Administrative Measures for Tax Refund (Exemption) of Taxable Services with Zero VAT Rate, which stipulated the starting and ending points of international transportation services and transportation services in Hong Kong, Macao and Taiwan. Carrying passengers or goods from China to areas and places under special customs supervision in China, and carrying passengers or goods from areas and places under special customs supervision in China to other areas and places under special customs supervision in China do not belong to the scope of application of zero-rate VAT taxable services. ?

In other words, the domestic consignment, warehousing, distribution and other businesses of international freight forwarders cannot enjoy the tax-free policy.

However, in practice, the international freight forwarding industry, as a third-party logistics supplier in all aspects of international transportation, adopts? Integrated operation and one-stop service? Its business scope includes cargo collection, booking, consignment, storage, packaging, loading and unloading, transit and distribution. Domestic business cannot be tax-free, which will undoubtedly affect the business development of enterprises.

Therefore, at the china international freight forwarders association meeting, some people in the industry suggested that freight forwarding enterprises register two business entities, one of which is responsible for inbound and outbound transportation, pilotage, berthing and other businesses in accordance with the tax-free policy, and the other is responsible for non-tax-free businesses such as domestic warehousing and consignment.

However, Liu Xuede, Secretary-General of china international freight forwarders association, said: It will be more difficult for the same enterprise and the same business personnel to conduct business, business statistics and financial statistics with two business entities. This method can only be used as a temporary response. ?

Expectation 2: Ordinary tickets and special tickets can be parallel.

Due to the different implementation rules in different places, ordinary VAT invoices and special VAT publications in many areas cannot be published in parallel, which has affected the operation of enterprises.

Before the official implementation of Circular 42, the tax authorities in Shanghai, Qingdao, Dalian and other places all issued detailed rules for the implementation of the policy, clarifying the rules for the use of ordinary VAT invoices and special VAT invoices.

To provide Qingdao taxpayers with international freight forwarding services and domestic warehousing (including yard), loading and unloading, customs declaration and other services, sign an international freight forwarding contract with the client, separately account for the income of international freight forwarding and other taxable business agents, and transfer out part of the input tax corresponding to the tax-free items of international freight forwarding, which can be declared separately according to taxable and tax-free, and issue special VAT invoices and ordinary invoices respectively. ? Dalian regulations? Where the pilot taxpayers enjoy the tax exemption provisions, they shall issue full VAT invoices to the entrusting party on the income of international freight forwarding services, and shall not issue special VAT invoices. ? The regulations in Shanghai are similar to those in Dalian. Taxpayers may issue general VAT invoices or general national tax invoices according to the approval of invoices by the competent tax authorities. If a special VAT invoice is issued, the tax exemption policy is not applicable. ?

It is understood that Shanghai International Freight Forwarders Association had communicated with the Shanghai tax authorities before the promulgation of Document No.42 "Shanghai Detailed Rules". International freight forwarding enterprises with domestic warehousing business and self-owned transport vehicles engaged in non-international transport business can apply for VAT general invoices and VAT special invoices at the same time, which are used for international freight business and domestic business respectively. ? But this suggestion was not adopted in the end.

Liu Xuede said:? A business entity can only issue one kind of invoice. After the freight forwarder undertakes the business, it undertakes the transportation, warehousing and other business of the domestic segment by itself, and it is no problem to issue ordinary invoices to the consignor. However, if the third party needs to complete the domestic business and needs a special invoice for deduction, the invoice becomes a problem. ?

It is not difficult to find that the policies of different places are different for the provisions of ordinary VAT invoices and special VAT invoices. With the strengthening of enterprise demand and the improvement of future policies, this problem is expected to be solved.

Expectation 3: Simplify the tax-free operation process

The cumbersome operation process not only increases the workload of enterprises, but also increases the supervision difficulty of tax departments.

In view of the current tax exemption application business, the general feedback from enterprises is that the application and management process of the business is too complicated, and there is a strong voice for simplifying the process.

According to the requirements of Circular No.42 and local detailed rules, the registered freight forwarding enterprises should not only provide a number of application materials, but also sort out and file the tax-free materials and fill in the List of Tax-free Income of International Freight Forwarders. This form contains many items, such as ship name, voyage route, cargo category, bill of lading, contract and amount, settlement certificate of financial institutions, etc., which has become the most talked about point.

Cui Xiao, general manager of Qingdao Hangmei International Freight Forwarding Co., Ltd. said: The form to be filled in for tax exemption application is clearer than our own statistics. ? A set of figures provided by an indirect freight forwarding company in Qingdao can also explain the problem. After the implementation of Circular 42, the company reduced taxes and fees by more than 300,000 yuan in that month, but due to the complexity of statistics, declaration and accounting, the labor expenditure increased by nearly 654.38+10,000 yuan.

Liu Xuede said frankly: The requirements of the tax exemption rules are too complicated, which is not conducive to the implementation of the policy as soon as possible. ? In his view, Circular 42 reflects the post-event supervision of the tax authorities. This system is established to facilitate the operation of enterprises and the supervision of departments. However, the complicated operation process not only increases the workload of enterprises, but also increases the supervision difficulty of tax departments, and the operating costs of both parties will increase greatly. ? We expect to reduce intermediate links and protect tax sources in a low-cost way. ?

Expectation 4: The scope of tax exemption will be expanded again.

With what? Camp reform? With the complete reform, it is believed that the VAT-free policy of freight forwarding industry will be more perfect.

Circular 42 is the perfection of the tax exemption policy for international freight forwarders, but it should not be the end. In order to reduce the tax payment pressure of enterprises and connect with international practice, enterprises expect to expand the scope of tax exemption in the future.

Gao Lei, general manager of Shanghai Pudong Freight Qingdao Company, said that he was looking forward to the implementation of Circular 42? Transition period? Taxes can be refunded. He said:? The settlement period between us and the shipper is one to two months. We paid nearly 400,000 yuan in taxes and fees in August and didn't enjoy any relief. We entered the tax-free period when we settled with the shipper, and the shipper stopped paying this part of the expenses on the grounds of tax exemption, so we had to bear it ourselves. ?

Cai Chang, director of the Department of Taxation and Financial Management of the Central University of Finance and Economics, has long been concerned about China? Camp reform? Process. He thinks:? Circular 42 extends the preferential policies to indirect freight forwarding, which ensures the tax fairness of international transportation-related service enterprises and makes the tax deduction chain more complete. ? He also looks forward to the expansion of the scope of tax exemption for international freight forwarders. The business of freight forwarders includes cargo collection, booking, warehousing and transshipment, as well as services related to international transportation, such as customs declaration and inspection, cargo insurance, and emerging logistics services, such as international multimodal transport, international express delivery and contract logistics. China's international freight forwarding industry has not yet achieved full chain tax exemption. ?

Cai Chang said that the ultimate reform direction of value-added tax is to implement the integrated taxation of commodities and goods, with the implementation of life service industry, construction industry, real estate industry, financial industry and other industries? Camp reform? Pilot reform, comprehensive? Camp reform? The reform will be completed. ? While the scope of VAT collection is expanding, the tax rate grades will be simplified one after another. In the future, the domestic service tax of freight forwarding industry is also expected to be further reduced. ?