Transport
Tax rate (3 per cent)
Taxation: includes land transport, water transport, air transport, pipeline transport, loading and unloading。
Note:
This includes land transport, including cable and solo transport. (but units and individuals operating in tourist attractions are taxed under “services” taxes)
2 recovery is taxed by means of water transport。
3 aviation-related generic aviation operations and air ground service operations are also taxed under air transport operations。
All labour activities related to the operation of the business are subject to the taxation for that purpose. These include services such as salvage, handling of goods, pilotage provided by the port authority, cable removal, relocation, parking, porting, transportation of watercrews, customs clearance, port handling, etc。
Revenues derived from the use of the ocean transport industry for charter, term and wet lease operations in the air transport industry are taxed under the “transport industry” tax line. (customs on “services-leases” of income from the use of light and dry leasing in the ocean transport industry and air transport)
6 revenue from motorway vehicle tolls charged by road operators is uniformly reduced by 3 per cent to a turnover tax。
Tax basis: all operating prices and extra-price costs for the provision of transport services。
1 distribution of transport operations to other units or individuals:
Turnover = total freight cost - transportation costs paid to other units or individuals
Transport enterprises transport passengers or goods from their territory and move them abroad to other transport enterprises:
Operating = full freight - freight paid to other carriers
Taxes on international transport of labour provided by units or individuals within the territory of the people's republic of china (hereinafter referred to as “within the territory of the people's republic of china”) are exempt from operating taxes. International transport services are:
(1) carrying passengers or goods out of the country。
(2) carrying passengers or cargo abroad。
(3) the carrying of passengers or goods takes place outside the country。
Note: with effect from 26 september 2011, the joint-venture railway transport company, the stock-to-railway transport company and other railway transport enterprises have cooperated with each other in the completion of transport operations, and the carrier shall calculate the payment of turnover tax using the list of services rendered by railway transport enterprises as a certificate of turnover, using the full price obtained and the off-the-shelf charges less the balance of transport costs paid to other cooperating carriers。
