VAT exemption for freight forwarders in international cargo transportation

BEIJING, July 15, according to the website of the State Administration of Taxation, the General Administration of Freight Transport and Taxation of Yingkou recently issued an announcement on VAT related to the international freight forwarding service, extending the scope of tax exemption for the international freight forwarding service from the agency links that directly engage in business with international transport units to the indirect provision of freight forwarding. Sea-rail intermodal transport link.

According to the relevant person in charge of the Department of Goods and Labor Taxation of the General Administration of Taxation, when railway transportation was included in the pilot project of business transformation and increase on January 1 this year, the preferential policy of VAT exemption for international freight transport agency service was given in Fiscal and Tax Document 106, but the scope of tax exemption was limited to the agency link that directly operated with international transport units. After the introduction of the policy, the General Administration of Taxation has learned through different channels that the scope of the international freight exemption policy is too narrow for taxpayers who indirectly provide international freight services to enjoy, and the tax burden has increased.

In order to solve the problem properly, the State Tax Administration arranged special investigations in Shanghai, Beijing, Tianjin, Shenzhen, Jiangsu, Dalian, Qingdao and other international freight forwarders concentrated departments, and listened carefully to the opinions and suggestions of representatives of more than 30 freight forwarders and trade associations.