Circular of State Administration of Taxation (SAT) and Ministry of Railways (MOR) on Relevant Issues concerning Stamp Tax (ST) on Railway Transportation Vouchers

Circular of State Administration of Taxation (SAT) and Ministry of Railways (MOR) on Relevant Issues concerning Stamp Tax (ST) on Railway Transportation Vouchers

Guo Shui Fa [2006] No. 101

July 12, 2006

The local tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, all the railway bureaus, containers and special goods transportation companies:

In order to implement the reform on the railway system and the development of railway network construction, to facilitate the ST collection and administration on railway transportation vouchers, now we have the following clarifications on relevant issues relating to ST collection on railway transportation vouchers:

I. Taxpayers
Both the carriers and the shippers indicated on the freight settlement vouchers in the railway transportation business are ST taxpayers for such transportation vouchers.
The consigners who are consigned to do the transportation businesses on behalf of the shipper should pay ST on behalf of the shippers when they deliver the goods to railway transportation enterprises and receive the relevant freight settlement vouchers.
　　......