China Taxation Service
Hotline: 86-755-82143348, Email:anitayao@citilinkia.com
The transport industry refers to the operations in which transport equipment or manpower and animal power are used to send goods or passengers to their destinations so that their spatial positions are transferred.The scope of this tax item covers land transport, water transport, air transport, pipeline transport, loading, unloading and moving.All labor activities related to transport operations are covered by this tax item.
Land Transport
Land transport refers to the operations to transport goods or passengers by land (ground or underground), including railway transport, highway transport, cableway transport, ropeway transport and other land transport.
Water Transport
Water transport refers to the transport operations to transport goods or passengers by rivers, lakes, streams and other natural and man-made waterways or ocean routes.Salvage is treated as waterway transport in tax collection.
Air Transport
Air transport refers to the operations to transport goods or passengers by air routes. General aviation operations and aviation ground services are treated as air transport in tax collection. General aviation operations refer to the operations to provide flight services to professional work, such as aerial photography, aerial survey, aerial exploration, aerial forest protection, aerial sowing and aerial man-made raining.
Aviation ground services refer to the operations of the airlines, airports, the civil aviation administration bureaus and the air terminals to provide navigational and other labor-related ground services to Chinese and foreign airplanes or other flying vehicles that fly in China or stop over at the airports in China.
Pipeline Transport
Pipeline transport refers to the operations to transport gas, liquid and solid substances by pipeline facilities.
Loading, Unloading and Moving
Loading, unloading and moving refer to the operations to use equipment or manpower and animal power to load, unload and move goods between transport equipment, between loading and unloading sites or between transport equipment and loading and unloading sites.
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For further queries, please do not hesitate to contact ATAHK at anytime, anywhere by simply calling China hotline at 86-755-82143422, 86-755-82143512, or emailing to anitayao@citilinkia.com.