Supplementary Circular of the State Administration of Taxation on the Deduction of Railway Transportation Fees When Levying the Input Tax

Supplementary Circular of the State Administration of Taxation on the Deduction of Railway Transportation Fees When Levying the Input Tax

Guo Shui Han [2005] No.332

April 18, 2005

State taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan:

Recently, the Ministry of Railways and many state taxation bureaus reported that according to the Circular of the State Administration of Taxation on Relative Issues Concerning the Deduction of Railway Transportation Fees When Levying the Input Tax (Guo Shui Fa [2000] No.14) and the Supplementary Circular of the State Administration of Taxation on Relevant Issues Concerning the Deduction of Railway Transportation Fees When Levying the Input Tax (Guo Shui Han [2003] No.970), only transportation fees charged by temporary or new railway lines that are specifically listed in the circulars may be deducted, and those charged by new lines, temporary lines or special lines that are not listed may not be so deducted.
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