What expenses can be deducted from the business tax paid by the freight forwarding industry? How to pay the business tax?

1. According to the spirit of the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration, the Provisional Regulations of the People's Republic of China on Business Tax and its implementing rules, taxpayers engaged in agency business in our city can pay business tax according to the taxable turnover of agency business specified in this notice if they meet the following conditions at the same time.

1. Obtain a business license and go through tax registration in our city, and the business scope must include agency business;

2, with a sound accounting system, complete accounting data, can accurately separate accounting agency income.

Two, who do not meet the above conditions, shall be calculated and paid according to the total price and other expenses.

3. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Business Tax (Guo Shui Fa [1995] No.076), "the turnover of agency business is the actual remuneration that taxpayers get from the entrusting party". Taxpayers engaged in agency business in our city are allowed to deduct the prepaid and agency fees paid by them to the enterprises undertaking business and relevant administrative departments, and pay business tax at a reduced rate of 5% according to the service industry-agency business tax. Expense deduction is based on the invoice issued by the undertaking enterprise and relevant administrative departments or the bill amount of administrative institutions. The specific deduction fees are as follows:

1. The expenses allowed to be deducted by freight forwarding companies include: "port miscellaneous fees" paid to sea, air and land ports, including cargo port fees, cargo handling fees, cargo port construction fees, cargo storage fees and various miscellaneous operating fees; Customs declaration fees and entry-exit inspection and quarantine fees paid to the customs and entry-exit inspection and quarantine bureau; Container fees paid, including storage fees, container hoisting fees, container repair fees, packaging fees, unpacking fees, container detention fees, container washing fees and related fees; Other expenses, including freight, fumigation fee, storage fee of leased warehouse and cargo insurance fee; Other expenses confirmed by the tax authorities.

2. The fees allowed to be deducted by the shipping agent include: "port miscellaneous fees" paid to the port authority, including berthing fees, mooring fees, loading and unloading fees and various miscellaneous operating fees; Customs declaration fees and entry-exit inspection and quarantine fees paid to the customs and entry-exit inspection and quarantine bureau; Port supervision fees paid, landing fees, ship repair fees, and various fees entrusted by the ship and confirmed by it.

3. Overseas labor agency companies

(1) For the export of overseas land labor services and the dispatch of seafarers and fishermen to foreign ships, it is allowed to deduct the fees paid by them for agency matters, including passport fees, visa fees for embassies, medical examination fees, training fees, notarization fees, translation fees, transportation and accommodation fees (transportation and accommodation fees for laborers sailing internationally to countries and countries and leaving other places), seamen's certificate fees, management fees for dispatching units, commissions paid to foreign or China intermediary companies, etc.

(2) Employees selected for trading banks, offices and foreign-invested enterprises established by foreign companies in China are allowed to deduct the expenses paid by them for agency matters, including all kinds of insurance, provident fund, employees' personal income and welfare, and employees' expenses for going abroad.

4. The fees allowed to be deducted by the customs declaration agent are: paying the bill recording fee pre-entered into the company; Entry-exit inspection and quarantine fees paid to the entry-exit inspection and quarantine bureau; Customs declaration document fee, anti-counterfeiting label fee and pre-recorded surcharge paid to the customs.

5. The expenses allowed to be deducted by the personnel agent are the expenses of collecting and paying related matters, including payment of old-age insurance, unemployment insurance, housing provident fund, medical insurance and payment of wages.

6. The fees allowed to be deducted by other agencies are the prepaid and paid fees paid by them to the enterprises undertaking the business and the relevant administrative departments.

7. If an agency entrusts its agency business to other agencies and signs an agency contract, the fees paid to other agencies can be deducted.

Four, according to the provisions of this notice, the accounting method of the taxpayer who pays the business tax on behalf of the business tax turnover shall be reported to the competent local tax bureau for approval. Taxpayers engaged in agency business should carry forward agency income in time and declare and pay taxes monthly in accordance with the provisions of the tax law.

5. The tax payment place of the agency enterprise is the local tax branch of its registered place.

Six, engaged in advertising agencies, real estate sales agents and transportation business taxpayers do not apply this provision.