两部门：快递企业提供快递服务取得的收入 按照“收派服务”缴纳增值税

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have clarified the value-added tax (VAT) policies for express delivery services, indicating that express companies will pay VAT based on their income from "collection and delivery services" [1] Group 1: VAT Policy for Express Delivery - Express companies are required to pay VAT on the income generated from their delivery services [1] - The announcement specifies that taxpayers with qualifications for road freight transport who engage in online freight operations can deduct input tax from output tax for certain expenses [1] Group 2: Deductible Expenses - Eligible expenses for deduction include the purchase of fuels such as finished oil, natural gas, electricity, hydrogen, dimethyl ether, methanol, and other vehicle fuels [1] - Additionally, road, bridge, and lock tolls paid by these taxpayers can also be deducted if they meet the specified conditions [1]