Circular of the State Administration of Taxation on the Tax Policy for Pilot Logistics Enterprises

Circular of the State Administration of Taxation on the Tax Policy for Pilot Logistics Enterprises

Guo Shui Fa [2005] No. 208

December 29, 2005

The national tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the state plan:

With the primary aim of promoting the development of modern logistics, the tax policy concerning those enterprises in the List of Pilot Logistics Enterprises as issued by the State Development and Reform Commission and the State Administration of Taxation and their affiliated enterprises (hereinafter referred to as pilot enterprises) shall be set forth as follows, in accordance with the Circular on Issuing Opinions on Promoting China's Modern Logistics (Fa Gai Yun Xing [2004] No. 1617) as issued by the State Development and Reform Commission, the Ministry of Commerce, the Ministry of Public Security, the Ministry of Railways, the Ministry of Communications, the General Administration of Customs, the State Administration of Taxation, the General Administration of Civil Aviation, and the State Administration of Industry and Commerce:

I. Policy on Business Tax
1. Transportation business
(1) Logistics business conducted by pilot enterprises must be respectively accounted for in accordance with the categories of profits. The income derived from transportation labor shall be subject to business tax under the tax item of Transportation and those enterprises must complete cargo transport invoices.
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