1. Transportation enterprises provide unified invoices for transportation independently issued by transportation labor service companies.
2. Uniform invoices for the transportation industry issued by the self-invoicing tax bill operators.
3, the billing operator issued a unified invoice for the transportation industry.
4. The agencies entrusted by the Local Taxation Bureau and the provincial local taxation bureau, and the responsible persons of transportation enterprises, allow transport invoice issued by transportation enterprises and individuals to deduct taxes.
5. Freight invoices issued by freight enterprises and freight logistics enterprises confirmed as self-billing operators are also allowed to calculate the input tax deduction.
6. transport invoice issued by other enterprises on behalf of transport units and individuals shall not be tax deductible.