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Circular of the State Administration of Taxation on Strengthening the Administration of Tax Collection of Freight Transport Industry (Guo Shui Fa [2003] No. 121) and the Circular of the State Administration of Taxation on Certain Tax Issues in the Cargo Transportation Industry (Guo Shui Fa [2004] No. 88) Afterwards, the local tax authorities reported that the enterprise income tax for the newly-established enterprises in the freight transport industry is levied and managed by the State Administration of Taxation. The local tax bureau is responsible for invoicing the invoices for cargo transportation. The enterprise income tax refunded by enterprises in accordance with laws and regulations is handled by the State Administration of Taxation. The tax rebate is still not clear by the local tax bureau. After research, the notice is as follows: ??
1. The State Administration of Taxation shall be responsible for collecting and managing corporate income tax, but the local taxation bureau shall be responsible for invoicing the invoice for the carriage of goods and uniformly levying taxes on behalf of the invoiced taxpayer, which shall be subject to the enterprise income tax refundable in accordance with laws and regulations. The tax refund shall be handled by the competent national tax bureau, which may directly offset the taxpayer’s enterprise income tax for the next year, or apply for tax refund after the settlement and settlement. The tax refund shall not exceed the taxable enterprise’s corporate income tax The amount of tax; the excess is subject to the tax refund by the local tax bureau that initiates the invoice for the shipment of goods. ??
2. The tax refunds of the above-mentioned taxpayers shall be settled at the time of settlement and settlement.
3. According to the relevant provisions of the Circular of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Approval of Enterprise Income Taxes (Guo Shui Fa [2000] No. 38), the taxpayers applying the enterprise income tax approved shall pay the invoice for the transportation of goods. The tax authority does not refund the tax. ??
4. When the competent local tax bureau collects the tax collection income, it shall uniformly use the local tax system to collect the bills, and the competent local tax bureau shall be responsible for the reconciliation, accounting and summary reporting of the relevant income. ??
5. The local tax bureaus and local tax bureaus must conscientiously implement and strengthen the information exchange system. The competent local tax bureau shall promptly transfer the information on the levy of enterprise income tax to the competent national tax bureau; if the enterprise income tax is refunded beyond the tax levied by the local tax bureau, the competent national tax bureau shall fill in the tax refund. The system of "tax refund (tax refund) confirmation", and timely transfer of the information to the competent local tax bureau. ??
6. The specific operation methods shall be jointly formulated by the provincial-level national tax bureaus and local tax bureaus. ??
7. Such tax refunds that have not been processed in previous years shall be implemented in accordance with the provisions of this Notice.
State Administration of Taxation
March 8, 2006
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Notice on the Tax Rebate for New Enterprises in the Freight Transportation Industry
The State Administration of Taxation and the Local Taxation Bureau of the autonomous regions, municipalities directly under the Central Government and cities with separate plans: