Circular of the State Administration of Taxation on the Use of New Uniform Invoices for Road and Inland Water Cargo Transportation Industry
Circular of the State Administration of Taxation on the Use of New Uniform Invoices for Road and Inland Water Cargo Transportation Industry
Circular of the State Administration of Taxation on the Use of New Uniform Invoices for Road and Inland Water Cargo Transportation Industry
Guo Shui Fa [2007] No.101
August 26, 2007
National tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan,
With the goal of further standardizing the issuing and use of the new uniform invoices for road and inland water cargo industry (hereinafter referred to as the cargo transportation invoices) and strengthening the collection and administration of business tax in road and inland water cargo transportation, the relevant issues are hereby notified as follows:
I. Issues on drawing cargo transportation invoices for road-inland water multimodal transport service
The road-inland water multimodal cargo transport service refers to the transport service which is accomplished by two or more than two transportation organizations (or individuals) together. Transportation organizations (or individuals) shall invoice the payer for the total amount they collect and cooperative transportation organizations (or individuals) shall invoice the transportation organizations (or individuals) for the total amount they collect from them. The cargo transportation invoices drawn by cooperative transportation organizations (or individuals) shall be the vouchers of deduction from business tax of the transportation organizations (or individuals).
II. Issues on items to be filled in cargo transport invoices
When the unit freight rate and transport mileage regarding a transport service cannot be determined, the "Freight" and "Mileage" in the "Transport Item and Amount" prescribed by Paragraph 5 of Article 5 of the Circular of the State Administration of Taxation on Issues Concerning the Use of the Revised Uniform Invoices for Land and Water Cargo Transportation Industries (Guo Shui Fa [2006] No.
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