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    Business Tax Or Unified Reduction Of 3% In All Aspects Of Logistics Industry

    2010/5/25 11:59:00 35

    Logistics Industry 3%

    In May 23rd, Wang Ming, deputy director of the Comprehensive Transportation Research Institute of the national development and Reform Commission, revealed at the 2010 China Cooperation Forum on warehousing and logistics development that the 6 special plans for the revitalization of the logistics industry will be introduced as early as this year.


    Last March, the logistics industry adjustment and revitalization plan, one of the ten major industry revitalization plans, was officially promulgated, but so far no substantive rules have been issued.


    In an interview with this reporter, Wang Ming said that the above 6 special plans "most completed the first draft, some even completed several discussions, in order to be in this year."

    And the business tax reform that has far-reaching impact on the entire logistics industry is basically in the balance.


    Business tax unification


    After the promulgation of the plan last year, 33 ministries and trade associations, including the national development and Reform Commission, the Ministry of communications and pportation, the State Administration of Taxation, the Ministry of industry and information technology, formed a working group to implement the restructuring and revitalization plan of the logistics industry.

    The group was led by the national development and Reform Commission and made clear the division and progress of the ministries and commissions.


    Among them, the preferential tax policies for the logistics industry have attracted the most attention. The national development and Reform Commission, the State Administration of Taxation and the Federation of logistics and purchasing of China have organized many surveys.

    According to Wang Ming, the business tax of all links in the logistics industry is expected to be reduced by 3%.


    The current business tax is divided into two categories: pportation and service.

    The business tax rate of pport category (loading and unloading, handling, etc.) is 3%, and the business tax rate of service category (warehousing, distribution, agency, etc.) is 5%.


    However, in the actual operation, it is difficult to distinguish between pportation and service revenue from the links between the various businesses of the integrated logistics enterprise.

    Different types of business tax rates are not only impeding the integration of logistics industry, but also not conducive to tax collection and management.


    A warehousing industry in May 23rd told reporters that the average business profit margin of the warehousing industry is less than 3%, while the sales tax rate is as high as 5%, which is higher than that of the pport industry.

    "If the logistics industry can collect business tax by 3% in the future, it will be much easier for warehousing enterprises."


    Warehousing industry occupies a large area and has low profitability. However, the land use tax related to this increase is staggering, and in some areas it has increased by 15 times at most, which is totally beyond the capacity of the enterprise.

    It is understood that the relevant land use tax relief will also be put on the agenda.


    In addition, the duplication of taxes in the logistics industry is quite common.

    Wang Ming, for example, a third party logistics company A, outsourcing related businesses to B enterprises, and A and B two businesses have to levy business tax, so duplication of taxation is unreasonable.


    In view of the above situation, the NDRC has jointly conducted the pilot of the business tax differential tax with the State Administration of taxation. The 5 batch and a total of 487 logistics enterprises have been included in the pilot projects, and the scope of the pilot projects will continue to expand in the future.

    {page_break}


    Attend to each one's own duties


    The logistics industry involves many fields, and the relevant rules for rejuvenation planning also require different ministries to have a clear division of labor and perform their duties.


    According to Wang Ming, the national development and Reform Commission is mainly responsible for the formulation of 6 special plans, namely, coal, grain, agricultural products cold chain, logistics park, emergency logistics and trade logistics special planning.


    For example, the special plan for coal logistics is to speed up the construction of coal logistics corridor, take the coal pportation in Shanxi, Inner Mongolia and Shaanxi as the focal point, form a number of coal circuit port integration projects, and improve the coal logistics system; and the special planning of grain logistics will mainly focus on the construction of p provincial grain food flow channels and important logistics nodes, and the project of "North Grain South pportation" will be promoted.


    In the 4 trillion investment plan to stimulate domestic demand, the logistics industry has also secured some funds. There are 232 related projects in the country, leading to social investment of about 30 billion yuan.


    In recent years, logistics parks have springing up everywhere. These parks lack definite project boundaries. Some logistics parks occupy hundreds of square kilometers, and there is a suspicion of horse racing.

    The Ministry of land and resources will make overall arrangements for the key projects in the logistics industry through the revision of the new round of general land use planning.


    In addition, the Ministry of industry and the Ministry of science and technology has made special arrangements for implementing the revitalization plan of logistics industry from the aspects of logistics informatization, the Ministry of finance from the special funds for rural logistics services, and the financial and financial aspects of the CBRC.


    With the promulgation of the "planning" and the formulation of the detailed rules, China's logistics industry has "returned to the rapid development channel" on the basis of steady recovery last year.

    According to the statistics of China Union of statistics, the total social logistics volume increased by 20.8% in the first quarter of this year, and the added value of the logistics industry was 596 billion 100 million yuan, up 24% from the same period last year.

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