Recently, the Ministry of Finance and the State Taxation Administration issued the “Announcement on Clarifying Value-Added Tax Policies for Express Delivery Services and Other Matters,” which clarifies that revenue obtained by express delivery enterprises from providing express delivery services shall be subject to Value-Added Tax as “collection and delivery services.”
The Announcement takes effect from the date of its issuance. Matters that have occurred but not been handled prior to the issuance shall be executed in accordance with the provisions of the Announcement, and matters that have already been handled shall not be adjusted.
The Announcement points out that taxpayers with the qualification for operating online platform road freight transport who engage in online freight transport operations, and who independently purchase and deliver finished oil, natural gas, electricity, hydrogen energy, dimethyl ether, methanol, and other various types of vehicle fuels (energy) for use by the actual carrier, as well as pay road, bridge, and toll gate passage fees, and simultaneously meet the conditions specified in the Announcement, may deduct their input tax from the output tax.
