Under our current system of vat, enterprises are allowed to include freight payments to transport service providers within the range of deductions from the amount of the tax, including through:
First, the value added tax (vat) amounts indicated in the certified vat-specific invoice obtained from the seller
Second, the value added tax (vat) amounts shown in the certified customs import value added tax (vat) contribution form, issued by customs
Finally, the value-added tax is derived from the tax agency or from the duty-bearer responsible for withholding the tax, and the amount indicated on the certificate confirming the legal validity of withholding the tax payment。
Article 8 of the provisional regulations of the people's republic of china on value added tax
The amount of value added tax that the taxpayer buys into goods, services, services, intangible assets, real estate payments or burdens is the amount of the added tax。
The following additions are granted to be deducted from the sales:
(i) value added tax (vat) amounts indicated in vat invoices taken from the seller。
(ii) value-added tax (vat) amounts specified in customs import-specific contributions obtained from customs。
(iii) the purchase of agricultural products, with the exception of obtaining a specific invoice for value added tax or a special contribution for customs import value added tax, the entry tax calculated on the basis of the purchase price of agricultural products and the deduction rate of 11 per cent, as indicated in the purchase or sale invoice for agricultural products, unless otherwise provided by the state council. A formula for calculating the progressive tax:
Inward taxes = purchase price x deduction rate
(iv) value-added tax (vat) as stated in a tax certificate obtained from a tax authority or from a person who has purchased labour, services, intangible assets or immovable property within the territory from an offshore unit or person, or from a person who has withheld payment of tax。
