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Loading/discharging charges plan enter freight contract applique
From;  Author:Stand originally

Ask: When the stamp duty of computational freightage contract, does the loading/discharging charges of collection need to pay tax?

Answer: " stamp tax is temporary byelaw " regulation of ” of tariff schedule of tax items of “ stamp duty, freightage contract presses transport costs extremely applique. " national revenue imposes stamp tax about freight proof the announcement of a few specific issues " (duty delivers the state 1990 〕 of 〔 173) the first regulation, in freight business, always make clear bear, the proof that consigns the carriage receipt of bilateral business relation to all belong to contract property.

" railway ministry of total bureau of national tax Wu about stamp duty of railroad freight proof the announcement of a certain number of problems " (duty delivers the state 2006 〕 of 〔 101) the 2nd regulation, proof of settle accounts of railroad freight freight is stamp duty to answer duty proof, include: (one) freight bill (when hair station delivers goods, use) ; (2) receipt of freight sundry charges (to station collection goods carry take time is used) ; (3) proof of settle accounts of freight of freight of joint-stock, local railway line (alone computation nucleus receives joint-stock railroad, local railway line this unit is used when the freight inside the canal) . The place in afore-mentioned prooves lists freight to be the plan tax basis of stamp duty, include to unite freight rate freight, special offer or the freight that increase price, joint-stock with share equally of freight of local railway line, new way surtax of cost, electric power. Right section plan expends a nucleus to receive freight, it is plan tax basis with the whole journey freight of account of place of settle accounts proof; To section plan cost parts the nucleus receives freight, with parting the nucleus receives the freight of the account of place of settle accounts proof of freight to be plan tax basis.

Can see from afore-mentioned files, the plan tax basis of freightage contract is taking traffic expense amount (namely freight income) , do not include loading/discharging charges amount.


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