| Notice of the State Administration of Taxation on Conducting the Pilot Program of Issuing Special Value-Added Tax Invoices by Internet Logistics Platform Enterprises on Behalf of Taxpayers | | 国家税务总局关于开展互联网物流平台企业代开增值税专用发票试点工作的通知 |
| (Letter No. 579 [2017] of the State Administration of Taxation) | | （税总函〔2017〕579号） |
| The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and local special commissioner's offices of the State Administration of Taxation: | | 各省、自治区、直辖市和计划单列市国家税务局，国家税务总局驻各地特派员办事处： |
| For the purpose of implementing the spirit of the Several Opinions of the State Administration of Taxation on Further Deepening the Reform of “Simplifying Administrative Procedures, Decentralizing Powers, Combining Decentralization with Appropriate Control, and Optimizing Services” in the Taxation System and Optimizing the Taxation Environment (No. 101 [2017], SAT), further optimizing tax payment services, enhancing the facilitation of small-scale taxpayers in the freight transportation industry in the use of special value-added tax invoices (hereinafter referred to as special invoices”), and promoting the cost reduction and benefit enhancement of the logistics industry, the State Administration of Taxation (“SAT”) has decided to conduct the pilot program of issuance of special invoices by Internet logistics platform enterprises on behalf of taxpayers nationwide. You are hereby notified of relevant matters as follows: | | 为贯彻落实《国家税务总局关于进一步深化税务系统“放管服”改革 优化税收环境的若干意见》（税总发〔2017〕101号）精神，进一步优化纳税服务，提高货物运输业小规模纳税人使用增值税专用发票（以下简称专用发票）的便利性，促进物流业降本增效，税务总局决定，在全国范围内开展互联网物流平台企业代开专用发票试点工作。现将有关事项通知如下： |
| I. Contents of the pilot program | | 一、试点内容 |
| With the approval of the provincial state taxation bureaus, Internet logistics platform enterprises may issue special invoices on behalf those small-scale taxpayers in the freight transportation industry that meet the following conditions, and also may handle the tax-related matters on behalf of such taxpayers. | | 经省国税局批准，互联网物流平台企业可以为同时符合以下条件的货物运输业小规模纳税人代开专用发票，并代办相关涉税事项。 |
| (1) The VAT taxpayers provide road or inland water freight transport services within the territory of the People's Republic of China (hereinafter referred to as “in China”) and have undergone industrial and commercial registration and tax registration formalities. | | （一）在中华人民共和国境内（以下简称境内）提供公路或内河货物运输服务，并办理了工商登记和税务登记。 |
| (2) Where VAT taxpayers provide road freight transport services, they shall obtain a Business Permit of the People's Republic of China for Road Transport and a Road Transport Certificate of the People's Republic of China; where VAT taxpayers provide inland water freight transport services, they shall obtain a Business Permit of the People's Republic of China for Water Transport and a Water Transport Certificate of the People's Republic of China. | | （二）提供公路货物运输服务的，取得《中华人民共和国道路运输经营许可证》和《中华人民共和国道路运输证》；提供内河货物运输服务的，取得《中华人民共和国水路运输经营许可证》和《中华人民共和国水路运输证》。 |
| (3) The VAT taxpayers are subject to the administration of the small-scale VAT taxpayers by the competent tax authorities at their places of tax registration (hereinafter referred to as the “competent tax authorities”). | | （三）在税务登记地主管税务机关（以下简称主管税务机关）按增值税小规模纳税人管理。 |
| (4) The VAT taxpayers are registered as members of the platforms. | | （四）注册为该平台会员。 |
| II. Determination of pilot enterprises | | 二、试点企业的确定 |
| The Internet logistics platform enterprises that are included in the scope of the pilot program (hereinafter referred to as “pilot enterprises”) shall meet the following conditions: | | 纳入试点范围的互联网物流平台企业（以下称试点企业），应当具备以下条件： |
(1) They are pilot enterprises of non-vehicle carriers as published by the competent transport department of the State Council, and their qualifications for the pilot program and business qualifications as non-vehicle carriers are within the validity period.
．．．．．． | | （一）国务院交通运输主管部门公布的无车承运人试点企业，且试点资格和无车承运人经营资质在有效期内。
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