Announcement of the State Administration of Taxation on Issues Concerning Business Tax and Value-Added Tax for Two-End Logistics Services After the Reform of Railway Freight Organization

This document clarifies that after the railway freight organization reform, certain two-end logistics services provided by railway stations and depots are not covered by the centralized business tax collection scope for central railway passenger and freight transport, and must be declared and paid by the service providers to their local tax authorities in accordance with current business tax and VAT policies. The document has been annulled as per the State Administration of Taxation Announcement No. 10 of 2023.