Port communicationThe five most overlooked tax-related risks in the logistics industry Logistics companies are fundamentally different from express delivery companies。According to the weight of the goods received，Generally, more than 30 kilograms will be sent to logistics.；By service object，Express delivery is generally for individuals，Logistics is generally for enterprises；Press terminal delivery mode，Express delivery can usually be delivered to your home，Logistics generally does not deliver door-to-door delivery；Different according to warehousing，Express delivery focuses on timeliness，Come and go，Logistics and warehousing are determined based on demand。
Since the business of both types of enterprises involves transportation business (except intra-city express delivery)，People are still accustomed to collectively refer to the above two types of enterprises as logistics enterprises.。After the business tax to value-added tax，Different tax rates apply to transportation business and collection and delivery business，This gives logistics companies the following five tax-related risks:，need attention。
First, the provisions of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" (Annex 1 of Finance and Taxation [2025] No. 36) on confusing income categories，General taxpayers engaged in transportation services should pay tax at a tax rate of 11%，Those engaged in logistics ancillary services are taxed at a tax rate of 6%。
at the same time，This document stipulates：“Transportation services refer to the use of transportation tools to deliver goods or passengers to their destinations.，Business activities that shift its spatial location，Includes land transportation services、water transport services、Air transportation services and pipeline transportation services。Logistics ancillary services include aviation services、Port terminal services、Freight and passenger terminal services、Salvage and salvage services、Loading and unloading services、Warehousing services and collection and delivery services”。
Some logistics companies，Intentional confusion of income categories，Declaring transportation business as logistics ancillary service business，Pay less VAT，The tax burden on enterprises is significantly lower，Even long-term tax deductions。Second, the invoice was issued incorrectly according to Article 22 of the "Invoice Management Measures"，Invoices must be issued within the prescribed time limit、order and columns，All copies will be issued truthfully at one time，And stamp the invoice with a special seal。
Article 11 of the "Notice of the State Administration of Taxation on Revising the Regulations on the Use of Special Value-Added Tax Invoices" (Guo Shui Fa [2006] No. 156)，Special invoices should be issued with complete items，consistent with actual transactions。
However, some logistics companies use customers to transport sporadic goods.，The amount is not large，Not being serious，Or take advantage of customers’ ignorance of tax laws，Think that the transportation of sporadic goods is ancillary logistics services，Failure to issue invoices as required，Issue the "Transportation Services" project as the "Logistics Auxiliary Services" project，Risk of false invoicing。
Third, the income accounting is inaccurate according to the "Regulations on Matters Relevant to the Pilot Program of Replacing Business Tax with Value-Added Tax" (Annex 2 of Finance and Taxation [2025] No. 36).，General taxpayers can choose to apply the simplified tax calculation method for collection and delivery services.。therefore，Logistics companies need to separate simple tax calculation items from general tax calculation items.，Separately calculate sales that are subject to different tax rates or collection rates；not accounted for separately，Applicable tax rate from higher level。
but，Some logistics companies do not calculate the turnover of different businesses separately.，Instead, what will be charged includes the courier fee.、All or most of the shipping charges are included，File tax return as a collection and delivery service。The fourth is to conceal sales and services. Generally speaking,，The courier fee is determined by the collection fee、Transportation fees and delivery fees, etc.，The courier fee is a one-time charge，The express delivery company needs to settle with the franchisee for collection and delivery.
cost
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Due to the franchisee’s taxpayer status issue，General taxpayers use simplified tax calculation methods to calculate taxes，As a result, it is difficult for some express delivery companies to obtain special VAT invoice deductions or the special VAT invoices they obtain are insufficient.，then，Some taxpayers simply conceal the sales of services，Implement off-book settlement when settling with franchisees。Fifth, the input tax accounting is incomplete and logistics companies have existing simple tax calculation methods.，There are also general tax calculation methods business。
Article 27 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" (Annex 1 of Finance and Taxation [2025] No. 36)，The input tax used for tax calculation items using the simplified tax calculation method shall not be deducted from the output tax.。but，Some logistics companies fail to reasonably divide input tax，There is a risk of overdeduction of input tax。
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