Policy Suggestions on China's Logistics Taxation System

First, unify the value-added tax rates of all links in the logistics industry. It is recommended that the "cargo transportation services" and "logistics support services" be uniformly implemented at a 6% tax rate; the "integrated logistics services" tax item should be established to implement a unified tax rate and unified invoices for all aspects of logistics operations such as transportation, warehousing, freight forwarding, and distribution.

Second, allow logistics enterprise groups to pay taxes uniformly. It is recommended to allow group-type logistics enterprises to implement the unified declaration and payment of the corporate income tax sub-institutions, and to abolish the policy of "prepayment in place" for logistics enterprises of inter-provincial and municipal sub-institutions. Taxpayers of the head office of the logistics enterprise group that allows business tax to be levied VAT are subject to combined VAT tax payment.

Third, further implement the land use tax halving collection policy. It is recommended to further clarify the scope of logistics enterprise identification. All specialized and socialized storage facilities can enjoy this policy. It is clear that enterprises that professionally construct and lease storage facilities and warehouse enterprises that provide storage services are regarded as professional logistics enterprises. Further clarify that logistics infrastructure platform construction units (logistics parks, logistics centers, cargo transit stations) enjoy this policy. Since this policy is about to expire in 2014, considering its positive role in the development of the logistics industry, it is recommended to implement this policy for a long time.

Fourth, adjust and revise unreasonable tax policies. In order to solve the problem of increased tax burden after the "reform of business reform" in the transportation industry, it is recommended that for the stock assets purchased by the transportation industry in the past five years, the input tax included in the depreciation amount accrued every year be approved as a deductible input tax; Alternatively, the input tax amount retained at the beginning of the enterprise shall be converted at a reasonable conversion ratio. For some relatively fixed expenditures in the logistics industry (such as tolls for crossing roads and bridges, insurance premiums, etc.), the deductible proportion should be calculated according to the industry average, and the expenditures of these items should be treated as deductions to calculate the output tax.

Fifth, promulgate a long-term tax policy to support the development of the logistics industry. It is recommended that the logistics industry be included in the modern service industry that is supported by key areas, reflect the industrial status of the logistics industry in tax policies, and provide logistics service guarantee for the creation of an upgraded version of the Chinese economy.