Recently, the National Development and Reform Commission and the State Administration of Taxation jointly confirmed that the second batch of tax incentive pilot logistics enterprises, namely China Foreign Trade Transportation (Group) Corporation and China Railway Logistics Co., Ltd. and its subsidiaries, were decided. At the end of last year, the State Administration of Taxation issued the "Notice on Taxation Policies for Pilot Logistics Enterprises" and launched the first batch of 37 pilot logistics enterprises. This notice, called "Document No. 208", gave the logistics enterprises real policy support, and the original tax problems of the pilot enterprises were effectively solved. Since the announcement of the list of the first batch of pilot enterprises on January 1 this year, the voice of expanding the scope of pilot logistics enterprises in the industry is growing. Experts in the industry have suggested that this pilot reform has not been "one step at a time", and further policy adjustments must be followed up in a timely manner. Expanding the pilot is an inevitable trend As early as the announcement of the first batch of 37 pilot logistics companies at the end of last year, experts in the industry predicted that this pilot is only the beginning. This undoubtedly gave some hints to some logistics companies looking forward to joining the pilot. After that, the competition in the industry to join the pilot has never stopped. This time, the State Administration of Taxation announced that China Foreign Trade Transportation (Group) Corporation and China Railway Logistics Co., Ltd. and its affiliated enterprises have included pilot programs for tax incentives, so that logistics companies can truly feel that hope is ahead, and the expansion of the pilot scope is only a matter of time. In fact, the reason why logistics companies are eager to join the pilot is to reduce the tax burden as soon as possible. "Document No. 208" stipulates that the logistics enterprises and their affiliated enterprises that are included in the pilot list shall, when carrying out the logistics business, levy a 3% business tax on the transportation income from the provision of transportation services and issue invoices for the cargo transportation industry; If the business taxable income of the business tax is not calculated separately according to the regulations, the 5% business tax shall be levied according to the “service industry†tax item. The VAT general taxpayer obtains the goods purchased and sells the taxable goods, and the invoice of the goods transport industry issued by the pilot enterprise is allowed to deduct the input tax amount. According to the industry, due to the current tax system, there are problems such as excessive taxation and taxation on logistics enterprises. Enterprises have been calling for reform of the business tax and income tax collection methods for logistics enterprises as soon as possible. As a new domestic industry, the logistics industry is actually a veritable micro-profit industry. According to survey data, the gross profit of the industry is only 4% to 5%, and the net profit after tax is only 1% to 2%. According to industry insiders, logistics companies carry out both transportation and warehousing operations. The current tax system stipulates that the transportation industry pays business tax at a rate of 3%, and the warehousing industry pays 5%, which seriously affects the integrated operation of logistics enterprises. Logistics companies have been calling for a uniform business tax rate of 3%. Moreover, due to the large amount of business outsourcing in modern logistics enterprises, logistics companies have to pay a large proportion of expenses such as transportation enterprises and storage enterprises, and only earn the difference income. In the transportation link, the tax can be deducted after deducting the outsourcing income, but it can not be deducted in the storage chain of 15%~20% of the turnover, which leads to repeated tax payment. The logistics enterprise proposes that, on the basis of standardizing market access, the principle of tax deduction after deducting outsourcing business income is applied to the business tax base based on the tourism and intermodal transportation industry. In addition, logistics companies still have invoice deduction issues and cross-regional operations and taxation issues. This series of issues affects the development of the modern logistics industry. The limitations of the "pilot" reform are obviously to solve these problems in reality. In recent years, relevant state departments have successively issued some relevant documents to urge the taxation problems that have long plagued the development of the logistics industry to be resolved as soon as possible. However, it is clear that this pilot is only a preliminary solution to the problem of double taxation in the warehousing business of pilot enterprises, but the initial in place of the policy is not fully in place. The insiders analyzed that because the revenues settled by logistics enterprises are separately calculated and earned separately, they cannot be uniformly invoiced to collect the price; if the income is not separately settled, it is obviously not eligible for the pilot policy. For a company whose business includes both transportation and warehousing and other services, its business activities will be greatly affected. The industry's call for the next tax reform is also very high: "We hope that the tax law can further expand the deduction scope. The business tax of the warehousing industry can be taxed in the difference, but the VAT deduction is limited to the transportation industry invoice, warehousing industry (service) Invoices are not deductible for VAT. We hope that one day, the warehousing (services) invoices will also be deductible for value-added tax." "The pilot preferential policy is very good, but not comprehensive enough, without considering the group logistics companies. Therefore, many companies engaged in warehousing and canvassing business have not obtained the self-invoicing taxpayer qualification because they do not have transportation vehicles. They do not enjoy the tax benefits. The problems of internal distribution and settlement cannot be solved, affecting the overall group logistics company. The advantage is played."
1
1
Futao Metal Structural Unit Co., Ltd. , http://www.yxsteelpole.com