@快递企业 应当开具而未开具发票的行为会被处罚

Core Viewpoint - The article discusses the new value-added tax (VAT) policies for express delivery services as outlined in the announcement by the Ministry of Finance and the State Taxation Administration, emphasizing the definition of express delivery services and the obligations of express companies regarding VAT collection [4]. Group 1: Definition and Scope of Express Delivery Services - Express companies are defined as those operating within the territory and legally licensed to conduct express business, including branches and end-service points registered with postal management [4]. - The services provided by express companies include collection, sorting, transportation, and delivery of packages within a promised timeframe, excluding mere transportation services [4]. - End-service points are defined as locations that provide final delivery services for express packages [4]. Group 2: VAT Collection and Compliance - Express companies are required to pay VAT based on the revenue generated from their delivery services, categorized as "collection and delivery services" [4]. - Most mainstream express companies have launched official apps, mini-programs, or websites for customers to apply for invoices online or at physical locations [4]. - The article references the penalties outlined in the "Invoice Management Measures" for non-compliance with VAT regulations [4].