Ministry of Finance and State Taxation Administration: Income Obtained by Courier Companies from
Courier Services Shall Be Subject to Value-Added Tax as "Collection and Delivery Services"
The value-added tax policies regarding courier services and other matters are hereby announced as follows:
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Income obtained by courier companies from providing courier services shall be subject to value-added tax as "collection and delivery services".
The term "courier companies" in this announcement refers to enterprises engaged in courier business operations within China that have legally obtained courier business operation licenses, their branches registered with postal administrative departments, and their end courier outlets registered with postal administrative departments. End courier outlets refer to business outlets providing end courier services.
The term "courier services" in this announcement refers to business activities involving the collection, sorting, transportation, and delivery of express items within promised time limits, excluding business activities where courier companies only provide transportation services. End courier services refer to the aforementioned collection and delivery services. Express items refer to letters, parcels, printed matter, and other items delivered by courier companies. Collection services refer to business activities where courier companies accept consignors' entrustment to complete order placement, inspection, packaging, and sealing of express items. Sorting services refer to business activities where courier companies classify and dispatch express items. Delivery services refer to business activities where courier companies deliver express items to agreed addresses or recipients in agreed ways.
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Taxpayers with online platform road freight transportation (hereinafter referred to as "online freight") operation qualifications engaged in online freight operations may deduct input tax for self-procured finished oil, natural gas, electricity, hydrogen energy, dimethyl ether, methanol, and other vehicle fuels (energy) delivered to actual carriers for use, as well as road, bridge, and toll gate fees paid, provided the following conditions are met simultaneously:
(1) The finished oil, natural gas, electricity, hydrogen energy, dimethyl ether, methanol, and other vehicle fuels (energy), as well as road, bridge, and toll gate fees paid, shall be used for transportation services completed by actual carriers entrusted by taxpayers engaged in online freight operations.
(2) The obtained value-added tax deduction certificates comply with current regulations.
The term "online freight operations" in this announcement refers to business activities where taxpayers integrate and allocate transportation resources through internet platforms, sign transportation contracts with shippers as carriers, entrust actual carriers to complete road freight transportation, and assume carrier responsibilities, excluding activities providing information intermediary and transaction matching services for shippers and actual carriers. Actual carriers refer to operators engaged in actual road freight transportation upon entrustment by online freight operators.
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This announcement shall come into effect from the date of issuance. Matters that have occurred but not been handled before the issuance shall be handled in accordance with this announcement, and matters that have already been handled shall not be adjusted.
This is hereby announced.
Ministry of Finance
State Taxation Administration
August 11, 2025
