The Business Tax Of All Links In The Logistics Industry May Be Reduced By 3%

On May 23, Wang Ming, Deputy Director of the Comprehensive Transportation Research Institute of the National Development and Reform Commission, disclosed at the 2010 China Storage and Logistics Industry Cooperation and Development Forum that six special plans for the revitalization of the logistics industry will be introduced as early as this year.

In March last year, the Logistics Industry Adjustment and Revitalization Plan (hereinafter referred to as the "Plan"), one of the ten major industrial revitalization plans, was officially issued, but so far no substantive details have been issued.

In an interview with our reporter, Wang Ming said that most of the above six special plans "have completed the first draft, and some even completed several discussions, so as to strive to be published within this year". The reform of business tax, which has a profound impact on the entire logistics industry, "has basically taken shape".

Unification of business tax

After the issuance of the Plan last year, 33 departments and industry associations, including the National Development and Reform Commission, the Ministry of Transport, the State Administration of Taxation, the Ministry of Industry and Information Technology, formed a working group to implement the logistics industry adjustment and revitalization plan. Led by the National Development and Reform Commission, the team has clarified the division of labor and work progress of each ministry.

Among them, the preferential tax policies for the logistics industry have received the most extensive attention. The National Development and Reform Commission, the State Administration of Taxation and the China Federation of Logistics and Purchasing have all organized many surveys. According to Wang Ming, the business tax on all links of the logistics industry is expected to be reduced by 3%.

The current business tax divides logistics business into two categories: transportation and service. The business tax rate of transportation (loading and unloading, handling, etc.) is 3%, and that of service (warehousing, distribution, agency, etc.) is 5%.

However, in actual operation, it is difficult to distinguish between transportation and service revenue because of the relationship between each link of business of integrated logistics enterprises. The different tax rates of various businesses not only hinder the "integrated" operation of the logistics industry, but also hinder tax collection and management.

On May 23, a person from the warehousing industry who attended the meeting told the reporter that the average business profit margin of the warehousing industry was less than 3%, while the business tax rate was as high as 5%, higher than that of the transportation industry. "In the future, if the logistics industry can uniformly levy the business tax at 3%, it will be much easier for warehousing enterprises."

The storage industry covers a large area, but its profitability is very low. However, the related land use tax has increased by an astonishing amount, up to 15 times in some areas, completely exceeding the affordability of enterprises. It is understood that the related land use tax relief will also be put on the agenda.

In addition, repeated taxation in the logistics industry is quite common. For example, Wang Ming said that a third-party logistics enterprise A outsources related business to enterprise B, and both enterprises A and B have to levy business tax, which is unreasonable.

In view of the above situation, the National Development and Reform Commission has carried out the pilot project of business tax balance payment with the General Administration of Taxation, and has successively included five batches of 487 logistics enterprises in the pilot project. The scope of the pilot project 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 detailed rules of the revitalization plan also need each ministry to have a clear division of labor and perform its own duties.

According to Wang Ming, the National Development and Reform Commission is mainly responsible for the formulation of six special plans, namely, special plans for coal, grain, cold chain of agricultural products, logistics parks, emergency logistics and commercial logistics.

For example, the idea of the special plan for coal logistics is to accelerate the construction of coal logistics channels, focus on the outward transportation of coal from Shanxi, Inner Mongolia and Shaanxi, form several coal circuit port integration projects, and improve the coal logistics system; The special planning of grain logistics will focus on building trans provincial grain logistics channels and important logistics nodes, and the "grain transportation from north to south" project will be promoted.

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

In recent years, logistics parks have sprung up everywhere. These parks lack clear project boundaries. Some logistics parks cover an area of more than 100 square kilometers, and there is a suspicion of horse racing enclosure. The Ministry of Land and Resources will make overall arrangements for land use for key projects in the logistics industry through a new round of revision of the overall land use plan.

In addition, the Ministry of Industry and Information Technology and the Ministry of Science and Technology have made special arrangements to implement the revitalization plan of the logistics industry in terms of logistics informatization, the Ministry of Finance in terms of special funds for rural logistics services, and the CBRC in terms of logistics finance.

With the promulgation of the Plan and the successive formulation of various detailed rules, China's logistics industry "returned to the rapid development channel on the basis of the steady recovery last year". According to the statistics of the China Union of Things, the total amount of social logistics in the first quarter of this year increased by 20.8% year on year, and the added value of the logistics industry reached 596.1 billion yuan, an increase of 24% year on year.