欢迎扫描下方二维码关注： 财政部 税务总局 关于明确快递服务等增值税政策的公告 财政部 税务总局公告2025年第5号 现将快递服务等增值税政策公告如下： 一、 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 。 本公告所称快递企业， 是指在境内从事快递业务经营并依法取得快递业务经营许可的企业，上述企业向邮政管理部门备案的分支机构，以 及上述企业或者上述分支机构向邮政管理部门备案的快递末端网点。 快递末端网点， 是指提供快递末端服务的经营网点。 本公告所称快递服务 ，是指在承诺的时限内完成快件的收寄、分拣、运输、投递服务的业务活动，不包括快递企业仅提供运输服务的业务 活动。 快递末端服务是 指上述收寄、投递服务。 快件 ，是指快递企业递送的信件、包裹、印刷品等物品。 收寄服务 ，是指快递企业接 受寄件人委托，完成快件下单、验视、包装、封装等服务的业务活动。 分拣服务， 是指快递企业对快件进行归类、封发的业务活动。 投 递服务 ，是指快递企业将快件按约定方式投交到约定的地址或收件人的业务活动。 二、 具有网络平台道路货物运输 （以下简称网络货运）经营资质的纳税人，从事网络货运经营， 自行采购并交付给实 ...

本报讯 （记者韩昱）财政部8月13日消息显示，财政部、税务总局发布了《关于明确快递服务等增值税 政策的公告》（以下简称《公告》）。 《公告》明确，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。 《公告》也明确，具有网络平台道路货物运输（以下简称网络货运）经营资质的纳税人，从事网络货运 经营，自行采购并交付给实际承运人使用的成品油、天然气、电力、氢能、二甲醚、甲醇以及其他各类 车辆燃料（能源）和支付的道路、桥、闸通行费，同时符合下列条件的，其进项税额准予从销项税额中 抵扣：一是，成品油、天然气、电力、氢能、二甲醚、甲醇以及其他各类车辆燃料（能源）和支付的道 路、桥、闸通行费，应用于从事网络货运经营纳税人委托实际承运人完成的运输服务。二是，取得的增 值税扣税凭证符合现行规定。 ...

Core Insights - The launch of the "Highway Pass" logistics comprehensive service platform by the provincial transportation investment group aims to address the bottlenecks in the network freight industry, enhancing logistics efficiency and reducing costs [1][2] - The platform integrates various services, providing a transparent and controllable process for cargo owners and drivers, while also supporting tax compliance and operational efficiency [2] Group 1: Platform Features - The platform effectively connects the needs of cargo owners with the transportation capabilities of drivers, facilitating better logistics management [2] - It incorporates a multi-dimensional regulatory system, offering authoritative data for tolls, driving trajectories, and fuel verification, which supports tax compliance [2] - The platform consolidates fragmented transportation resources, enabling large-scale scheduling and significantly lowering operational costs for logistics companies [2] Group 2: Benefits for Stakeholders - For cargo owners, the platform provides a complete transparent process from cargo posting to payment and invoicing, addressing long-standing issues with tax compliance [2] - For drivers, the platform expands stable cargo sources, reduces empty driving losses, and offers additional services such as online tax registration and VAT invoice issuance [2] - The platform is positioned to reshape the local logistics ecosystem and is crucial for promoting tax revenue and supporting regional economic development [2] Group 3: Future Developments - The provincial transportation investment group plans to focus on "multimodal transport" and strengthen collaborations with railways, ports, and aviation to create a seamless integrated transportation service network [2]

Group 1 - The Tianjin Free Trade Zone has achieved systematic and integrated institutional innovation over the past 10 years, breaking industrial bottlenecks and gathering a number of characteristic industrial clusters [1] - The financial innovation in the Tianjin Free Trade Zone has formed a scale, exploring 40 leasing models including joint leasing, cross-border subleasing, bonded leasing, and offshore leasing, becoming a hub for the commercial factoring industry in China [1] - The bonded maintenance services in the Tianjin Free Trade Zone cover various categories such as aerospace, engineering machinery, and shipbuilding, with innovative policies and business models [1] - The network freight industry has thrived, integrating 4.266 million drivers and 3.925 million vehicles, completing 53.67 million orders and transporting 580 million tons of goods in 2024, with total freight charges exceeding 90 billion yuan [1] - The biopharmaceutical sector has seen innovation breakthroughs, attracting over 200 key biopharmaceutical companies with a production value of nearly 50 billion yuan through various innovative measures [1] Group 2 - The Tianjin Free Trade Zone aims to cultivate new productive forces and address industrial chain challenges, striving to become a model and leader in high-quality development [2]

一是创新金融形成规模。探索联合租赁、跨境转租赁、保税租赁、离岸租赁等40个租赁模式，飞机、船 舶、海工平台跨境租赁业务全国占比超70％。首创保理行业标准、创新政策30余项，成为全国商业保理 行业的重要创新策源地、模式输出地和机构聚集地。 二是"保税+"多点开花。保税维修涵盖航空航天、工程机械、船舶等众多品类，成为国内业务模式最丰 富、政策制度创新最多的地区；保税研发首次应用于航空领域，有力推动了国产飞行模拟机研制；国际 航行船舶保税燃料油加注业务落地，天津港配套服务能力大幅提升。 三是网络货运蓬勃发展。打造共享经济企业综合服务系统，累计整合来自全国的司机426.6万名，车辆 392.5万辆，2024年，完成运单5367万单、货运量5.8亿吨，运费总金额超900亿元，并将服务延伸至运输 装备、成品油网络零售、碳资产管理等上下游领域，形成完整的行业生态。 四是生物医药创新突破。实施临床急需进口药品绿色通道试点、进口研发药品白名单制度、境外生物制 品跨境分段生产等创新举措，出台全国首个省级基因和细胞产业促进条例，吸引罗氏制药、瑞普生物等 200余家重点生物医药企业在区内聚集，产值规模近500亿元。 21世纪经济报道 ...