Record · chinatax
ACC. 900067185
Official Reply of the State Taxation Administration on the Non-Deductibility of Input Tax for Freight Forwarding Fees Paid by General VAT Taxpayers
国家税务总局关于增值税一般纳税人支付的货物运输代理费用不得抵扣进项税额的批复
This document clarifies that freight forwarding fees paid by general VAT taxpayers are not deductible as input tax. It has been fully annulled by Announcement No. 34 of 2016 of the State Taxation Administration.