Logistics and Transportation Industry has become an important bridge connecting production and consumption due to its comprehensive and fundamental nature, and as an important part of the national economy, its level of development has a direct impact on the operational efficiency of the national economy. Among them, road freight transportation, with its flexibility and convenience, occupies a dominant position among many modes of transportation. In recent years, with the rapid development of e-commerce, express delivery services and cold chain logistics and other new industries, the demand for road freight transportation has continued to grow, and the market scale has been expanding. With the in-depth integration of mobile Internet technology and Logistics and Transportation Industry, the market has seen the emergence of new business models such as vehicle-less transport and network freight transport, which rely on big data, cloud computing and other technologies, intensive integration and scientific scheduling of vehicles, sources of goods, and other scattered logistics resources, effectively improving the efficiency of the transport organization, and promoting the transformation and upgrading of the Logistics and Transportation Industry.

At the same time, Logistics and Transportation Industry's basic transportation pattern of “fragment, scattered, small and weak” remains unchanged, with a high proportion of individual drivers, resulting in the lack of invoices at source, broken deduction chain of VAT special invoices, and high tax burden and cost are still a major problem restricting the Logistics and Transportation Industry. In order to ease the burden, the State Administration of Taxation (SAT) has successively issued the State Administration of Taxation Announcement No. 30 of 2017, the State Administration of Taxation Announcement No. 55 of 2017 and other policies, but from the practical point of view, the above policies have not yet solved the chronic problem of the lack of input deduction fundamentally. At the same time, the full implementation of electronic invoice and Golden Tax Project IV indicates the arrival of the era of “Governing tax by data” with more facilitation and efficiency, and also puts forward higher requirements for tax compliance of Logistics and Transportation Industry.

This year, the Logistics and Transportation Industry has erupted with a large number of administrative and criminal cases. The network freight transportation platforms are constantly audited, and the risk is transmitted to tens of thousands of enterprises in the downstream, triggering industry shocks; Tax potholes are being fully cleaned up, and the mode of relying heavily on financial rebates is no longer in place under the high-pressure situation.The judicial interpretations of the two Supremes and their understanding and application have brought new opportunities to the “invoicing with goods” cases, while the crime of illegal sale of VAT invoices has been activated, which has profoundly affected the direction of tax-related criminal cases. As the tax-related risks in the Logistics and Transportation Industry continue to ramp up, it is imperative that the transportation companies strengthen their tax compliance and do not trample on tax red lines.

Hwuason Law Firm team has prepared this “Logistics and Transportation Industry Tax Compliance Report (2025)” based on in-depth observation of Logistics and Transportation Industry. This report analyzes and summarizes the development of Logistics and Transportation Industry, observes its tax policies and regulatory trends, focuses on the typical tax-related administrative and criminal cases in 2024, explores the causes and summarizes the major types of tax-related risks in Logistics and Transportation Industry , puts forward the key points of defense on the basis of the foregoing, with a view to contributing to the construction of tax compliance in Logistics and Transportation Industry.

This report is divided into eight sections, and the full text is about 34,000 words.

Click here to download: Full Text of Logistics and Transportation Industry Tax Compliance Report (2025)