National policy of network freight transportation

The preferential tax policies for online freight platforms include:

1, clearly carry out the pilot work of issuing special VAT invoices on behalf of road freight transport enterprises on the network platform;

2. Apply for a road transport business license with the business scope of "network freight" according to law, and engage in network freight business.

In order to provide public products to the society and meet the needs of the society, the state participates in the distribution of social products without compensation and obtains fiscal revenue in accordance with the provisions of the law.

I. The tax payment method of online freight platform is arranged as follows:

(1) The value-added tax payable by online freight platform enterprises on behalf of issuing special invoices for value-added tax shall be declared and paid by their members to the competent tax authorities of online freight platform enterprises on a monthly basis, and the tax payment vouchers shall be forwarded to the members.

(2) When the online freight platform enterprise handles the VAT tax declaration, the income corresponding to the special VAT invoice issued on behalf of the online freight platform enterprise does not belong to the VAT taxable income of the online freight platform enterprise and need not be declared. Online freight platform enterprises shall report to the competent tax authorities on the issuance of special VAT invoices and the payment of taxes on a monthly basis, and the specific matters to be declared shall be determined by the provincial tax bureaus.

Two, the network freight platform tax features include:

1, compulsory, compulsory taxation means that the state, as a social manager, relies on political power and political power to levy taxes by issuing laws or decrees.

2. It's free. The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power.

3. What are the urgent problems in online freight transportation?

1, small in scale and limited by local influence, many local governments have not formulated similar fiscal refund policies;

2. There are also some logistics enterprises that fabricate business and falsely invoice downstream to defraud financial returns.

Legal basis:

People's Republic of China (PRC) enterprise income tax law

Article 7 The following incomes in the total income are non-taxable income:

(1) financial allocation;

(2) Administrative fees and government funds collected according to law and incorporated into financial management;

(3) Other non-taxable income as stipulated by the State Council.