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Record · chinatax ACC. 900067185

Official Reply of the State Taxation Administration on the Non-Deductibility of Input Tax for Freight Forwarding Fees Paid by General VAT Taxpayers

国家税务总局关于增值税一般纳税人支付的货物运输代理费用不得抵扣进项税额的批复

Issuer
Date
2005-01-18
Instrument
reply
Cited by
0
This document clarifies that freight forwarding fees paid by general VAT taxpayers are not deductible as input tax. It has been fully annulled by Announcement No. 34 of 2016 of the State Taxation Administration.
Full text · 原文 64 字
根据《国家税务总局关于公布全文失效废止和部分条款废止的税收规范性文件目录的公告》(国家税务总局公告2016年第34号)全文废止。