Ministry of Finance, State Administration of Taxation: Express delivery companies shall pay value-added tax on the income derived from providing express delivery services according to the "payment service" method.

According to the Zhitong Finance APP, on August 12th, the Ministry of Finance and the State Administration of Taxation issued a notice clarifying the value-added tax policies for express delivery services. The notice will be implemented from the date of issuance. It mentioned that the income obtained by express delivery companies from providing delivery services shall be subject to value-added tax based on the "collection and delivery service". Taxpayers with the qualification for operating road freight transportation on network platforms, engaging in online freight operation, procuring and delivering finished oil, natural gas, electricity, hydrogen energy, dimethyl ether, methanol, as well as various vehicle fuels (energy) to the actual carriers for use, and paying for road, bridge, and gate tolls, while also meeting the conditions specified in the notice, are allowed to deduct the input tax amount from the output tax amount.