Logistics related to various aspects of operational implementation of unified taxable items and tax rates
total logistics in China surged 79 times in recent ten years, but there is an invalid operation range, most of the blind expansion of logistics zone risks, logistics link tax items are not unified series problems. China Logistics Association Executive Vice President Dai Dingyi recommendations should start with land, vehicle management and tax reform and promoting the healthy development of the logistics industry, including the development of national logistics park planning and public facilities construction; clearly established "logistics services" Unified tariff lines, and logistics related to various aspects of operational implementation of a unified taxable items and tax rates.
body and national logistics standardization technology Committee Deputy Director of Dai Dingyi recently in spike attended China freight industry annual Shi pointed out that, for modern logistics information not symmetric, and social items circulation link many, led to mainland logistics industry appeared goods turnover and provide times more, and invalid of logistics job more, problem, to raised a is strange of phenomenon: social logistics total of growth far above GDP of growth, for earlier GDP of three times times around, Last year nearly 160 trillion yuan in 2001, representing a surge 79 times. Current business tax system to divide the business into transportation services-two types of taxes, no unified logistics link tax items, tax rates are not the same, invoices, inconsistent, and policy bottlenecks of the development of logistics in trouble over the years.
recommended that specialized agencies to simplify the tax system
Dai Dingyi said that countries have in recent years introduced "logistics industry restructuring and revitalization plan", "views on promoting the healthy development of logistics policy measures" and other policies, but will continue to land, vehicle management, and tax and other reforms. Such as current planning of logistics park in the Mainland, in the planning of projects supported, encouraging the development of land; but the logistics park construction has deviated from the purpose, most projects have risks. He suggested that the planning of national parks as a public facility construction; implementation of land tenancy system of logistics park, to inhibit the enclosure acts.
transport industry in view of existing problems such as small, scattered, chaotic, he suggested changing the bulls management, establishment of a specialized logistics management; developing industry regulations, sets the market access conditions for Science; encourage joint, chain, mergers and network operation policies. Meanwhile, cancellation penalties in escrow, clear the toll, exploring urban common distribution system construction.
the area of taxation, the Mainland has taken the sales tax difference tax rate of expansion, VAT Wai pilot, reducing bulk storage space using tax measures, but the actual tax increase, the tax rate is not uniform, subsidy measures to implement.
Shanghai trial still need to perfect VAT
as "business tax modified VAT" policy this year on new year's day up first in Shanghai pilot, first will "logistics auxiliary service" included should tax service range, and set 6% of applies tax, reflected has national industry policy oriented; and logistics enterprise small scale taxpayers by original of 3% or 5% of containing tax tax, adjustment for 3% of not containing tax tax, conducive to promote small logistics enterprise development.
However, according to the survey of 65 large logistics enterprises, effective rates of burden for the three-year average annual sales tax 1.3% 2008-2010, after the introduction of value added tax, the actual tax rates of burden had increased to 4.2%, up 123%. According to analysis, the main reasons contributing to this situation: one is the cargo transportation business VAT rates high; the second is less the deductible input tax.
Dai Dingyi proposals clearly established "logistics services" Unified tariff lines, and logistics related to various aspects of operational implementation of a unified taxable items and tax rates in order to meet the needs of integrated operation of the logistics industry; increased VAT deduction items, such as labor costs and toll fee, rent, insurance premiums and other major costs included in the deductible range.