Experience Sharing: Pilot Area Transportation

The amount of input tax calculated based on the amount of transportation fees and the deduction rate of 7% stated on the transport cost settlement documents, except for the receipt of special VAT invoices for services received by the transportation industry.

The value-added tax amount specified on the general tax payment book of the People's Republic of China (hereinafter referred to as the general contribution book) that receives taxable services provided by a foreign unit or individual from tax authorities or domestic agents.

The pilot taxpayers accept the transportation services provided by the small-scale taxpayers in the pilot taxpayers, and calculate the input tax amount according to the total amount of the price tax specified on the special value-added tax invoice and the deduction rate of 7%.

Pilot taxpayers who have obtained from the pilot areas transportation cost settlement documents issued after January 1, 2012 (excluding rail transit fee settlement documents) may not be used as transportation fees.