Notice of State Administration of Taxation on Confirming Foreign-invested Freight Transportation Enterprises as Invoice Issuing Taxpayers Forwarded by Beijing Local Taxation Bureau

Jing.Di.Shui.Ying.[2007]No.245

 
Local Taxation Bureau and Sub-office of Each District and County:
¡¡¡¡We hereby transmit the Notice of State Administration of Taxation on Confirming Foreign-invested Freight Transportation Enterprises as Invoice Issuing Taxpayers (Guo Shui Han ¡²2007¡³No.223) and the following supplementary notice to you. Please abide by and implement the notice.
¡¡¡¡1. Foreign-invested freight transportation enterprise involved in this notice shall mean the foreign-invested freight transportation enterprise which has the license issued by industrial and commercial administrative department, tax registration certificate issued by local taxation bureau, business license for road transportation and license for waterway transportation issued by traffic management department.
¡¡¡¡2. Foreign-invested freight transportation enterprise which is confirmed as invoice issuing taxpayer by local competent taxation authority shall strictly abide by the Notice of Beijing Local Taxation Bureau on the Issue of Operation Regulations (Trial) by Beijing Local Taxation Bureau on Tax Administration of Road and Inland River Freight Transportation Industry (Jing Di Shui Ying No. ¡²2006¡³41) and Notice of State Administration of Taxation Transmitted by Beijing Local Taxation Bureau on Popularization of Invoice Tax Control System in Road and Inland River Freight Transportation Industry Nationwide (Jing Di Shui Ying ¡²2006¡³No.524).
  June 20, 2007  

Notice of State Administration of Taxation on Confirming Foreign-invested Freight Transportation Enterprises as Invoice Issuing Taxpayers

Guo Shui Han[2007]No.223
The Bureau of State Taxation and Local Taxation Bureau in Each Province, Autonomous Region, Municipality and City Specifically Designated in the State Plan:
¡¡¡¡Reply of State Administration of Taxation on Exemption of City Maintenance Tax and Educational Surtax on Foreign-invested Freight Transportation Enterprise (Guo Shui Han¡²2005¡³No.881) confirms that: the current city maintenance tax and educational surtax are not applicable to foreign-invested freight transportation enterprise. Since the invoice tax control system will be popularized in freight transportation industry from this year, for the purpose of standardizing law enforcement, optimizing system operation and facilitating tax collection and administration, it is determined that since January 1 2007, all the foreign-invested freight transportation enterprises will be confirmed as invoice issuing taxpayers. Other taxation issues shall still be treated according to the Notice of State Administration of Taxation on Strengthening of Tax Collection Administration of Freight Transportation Industry (Guo Shui Fa ¡²2003¡³No.121) and Notice of State Administration of Taxation on Several Tax Issues of Freight Transportation Industry (Guo Shui Fa¡²2004¡³No.88).
State Administration of Taxation (Seal)
February 15, 2007