财政部、国家税务总局发布《关于明确快递服务等增值税政策的公告》

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued a notice clarifying the value-added tax (VAT) policy for express delivery services, stating that income from express delivery services will be taxed as "delivery services" [1] Group 1: VAT Policy for Express Delivery - The new VAT policy for express delivery services is effective immediately upon publication [1] - Previously unprocessed matters will be executed according to the new regulations, while processed matters will not be adjusted [1] Group 2: Conditions for Tax Deductions - Taxpayers with qualifications for road freight transport who engage in online freight operations can deduct input tax from output tax for certain expenses, including fuel and tolls, if they meet specified conditions [1] - Eligible fuels include finished oil, natural gas, electricity, hydrogen, dimethyl ether, methanol, and other vehicle fuels [1]