Daily delivery and pick-up have become an indispensable part of our lives, especially during the epidemic, the delivery of materials can be realized without leaving the house. Recently, the country issued a notice on the VAT exemption policy of express delivery service. Let's analyze the preferential policy together:

The announcement said: Since2022years5month1sunrise2022years12month31On January 1, taxpayers will be exempt from value-added tax on income from providing express delivery services for residents' essential daily necessities.

For example:AEnterprise is a general taxpayer logistics company,2022years5The monthly income obtained from providing express delivery services for residents' essential daily necessities is50Wan (including tax), does the enterprise need to pay VAT?

Before the policy,AEnterprises need to pay VAT according to the regulations:50/(1+6%)*6%=2.83After the policy was introduced,Aenterprise-acquired50Wan Express delivery service income in line with preferential policies, can be exempt from value-added tax. Before and after the contrast, the policy to the enterprise preferential2.83Ten thousand value-added tax.

Policy basis: Ministry of Finance Announcement of the State Administration of Taxation2022Annual regulation18A surname

Finance and Taxation [2016:36A surname

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