Sudden!Shenzhen strictly checks freight forwarding taxes and tightens tax-free invoicing bonuses
- Author:Maintenance network
- Source:Maintenance network
- Release Date:2026-04-09
Recently, the Shenzhen Municipal Taxation Bureau issued tax inspection notices to a number of international freight forwarding companies within its jurisdiction, pointing out the long-standing abuse of the value-added tax exemption policy for international freight forwarding services in the industry, and requiring companies to complete self-examination and rectification of suspected illegal invoicing practices.
This tax inspection was carried out because the tax department discovered through system invoice comparison that some freight forwarding companies had illegally included taxable income into the tax-free income of international freight forwarding.
The verification time range is limited to invoicing and declaration data from August 2025 to March 2026, and the companies involved are required to complete self-examination within the specified time limit.
If tax-free invoices are mistakenly issued or preferential policies are mistakenly enjoyed, the erroneous invoices must be redacted in a timely manner and the relevant income must be corrected and reported to taxable sales.
Enterprises that fail to complete rectifications as required will be subject to corresponding management measures by the tax department in accordance with the Collection and Administration Law, Invoice Management Measures, etc.
Image source: Cross-border Pulse
The exemption of value-added tax on international freight forwarding services is a preferential tax policy of the state for cross-border taxable activities. This policy has strict application boundaries.
This inspection also further clarified that only pure core international freight forwarding services, such as those that only provide customers with booking, scheduling, cross-border transportation coordination and other brokerage agency services, and have no actual carriers or domestic services, fall within the scope of tax exemption.
However, logistics auxiliary and business auxiliary services such as ports, loading and unloading, warehousing, and customs declaration, as well as physical logistics services such as domestic transportation and local distribution, are not within the scope of tax exemption and need to pay value-added tax at a rate of 6%.
Previously, the industry's practice of packaging various taxable services into international freight forwarding services and uniformly issuing tax-free invoices has been clearly defined as a violation.
It is worth noting that this tax inspection established a compliance supervision system from multiple dimensions such as business accounting and capital flow.
The tax department requires that freight forwarding companies must strictly separate and account for tax-free and taxable businesses separately. Companies that do not clearly separate their business will have their tax-free qualifications canceled and all income will be treated as taxable.
At the same time, international freight forwarding-related income and expenses must be settled publicly through financial institutions, and companies must also retain a complete set of business contracts, transportation documents, payment vouchers and other information.
Mismatch between private account collection, capital flow and bill flow will directly cause the enterprise to lose its tax exemption qualification
Under the background that the fourth phase of the Golden Tax has opened up the data of taxation, banking, customs, and foreign exchange departments, the tax department has been able to achieve triple verification of corporate invoice flow, capital flow, and business flow, and the space for relying on information asymmetry to get through has been greatly reduced.
From the perspective of industry development, this strict tax investigation is accelerating the reshuffle process of the freight forwarding industry. A large number of small and medium-sized freight forwarders with irregular finances and weak anti-risk capabilities will be eliminated by the market.
Market resources will concentrate on leading freight forwarders with strong compliance capabilities and strong financial strength. The focus of competition in the freight forwarding industry will also shift from low prices and timeliness in the past to compliance qualifications, financial regulations and risk control capabilities.
In the past, some unlicensed freight forwarders suspected of defrauding goods and freight often evaded accountability by shutting down their businesses and changing their business operations. However, under strong tax supervision, once such enterprises are targeted, they will face severe penalties and their living space will be greatly reduced.
Again, proactive compliance transformation, sorting out business processes, retaining documents, and standardizing corporate settlement of funds are the keys for freight forwarding companies to gain a foothold in the industry reshuffle.
This tax inspection was carried out because the tax department discovered through system invoice comparison that some freight forwarding companies had illegally included taxable income into the tax-free income of international freight forwarding.
The verification time range is limited to invoicing and declaration data from August 2025 to March 2026, and the companies involved are required to complete self-examination within the specified time limit.
If tax-free invoices are mistakenly issued or preferential policies are mistakenly enjoyed, the erroneous invoices must be redacted in a timely manner and the relevant income must be corrected and reported to taxable sales.
Enterprises that fail to complete rectifications as required will be subject to corresponding management measures by the tax department in accordance with the Collection and Administration Law, Invoice Management Measures, etc.
Image source: Cross-border Pulse
The exemption of value-added tax on international freight forwarding services is a preferential tax policy of the state for cross-border taxable activities. This policy has strict application boundaries.
This inspection also further clarified that only pure core international freight forwarding services, such as those that only provide customers with booking, scheduling, cross-border transportation coordination and other brokerage agency services, and have no actual carriers or domestic services, fall within the scope of tax exemption.
However, logistics auxiliary and business auxiliary services such as ports, loading and unloading, warehousing, and customs declaration, as well as physical logistics services such as domestic transportation and local distribution, are not within the scope of tax exemption and need to pay value-added tax at a rate of 6%.
Previously, the industry's practice of packaging various taxable services into international freight forwarding services and uniformly issuing tax-free invoices has been clearly defined as a violation.
It is worth noting that this tax inspection established a compliance supervision system from multiple dimensions such as business accounting and capital flow.
The tax department requires that freight forwarding companies must strictly separate and account for tax-free and taxable businesses separately. Companies that do not clearly separate their business will have their tax-free qualifications canceled and all income will be treated as taxable.
At the same time, international freight forwarding-related income and expenses must be settled publicly through financial institutions, and companies must also retain a complete set of business contracts, transportation documents, payment vouchers and other information.
Mismatch between private account collection, capital flow and bill flow will directly cause the enterprise to lose its tax exemption qualification
Under the background that the fourth phase of the Golden Tax has opened up the data of taxation, banking, customs, and foreign exchange departments, the tax department has been able to achieve triple verification of corporate invoice flow, capital flow, and business flow, and the space for relying on information asymmetry to get through has been greatly reduced.
From the perspective of industry development, this strict tax investigation is accelerating the reshuffle process of the freight forwarding industry. A large number of small and medium-sized freight forwarders with irregular finances and weak anti-risk capabilities will be eliminated by the market.
Market resources will concentrate on leading freight forwarders with strong compliance capabilities and strong financial strength. The focus of competition in the freight forwarding industry will also shift from low prices and timeliness in the past to compliance qualifications, financial regulations and risk control capabilities.
In the past, some unlicensed freight forwarders suspected of defrauding goods and freight often evaded accountability by shutting down their businesses and changing their business operations. However, under strong tax supervision, once such enterprises are targeted, they will face severe penalties and their living space will be greatly reduced.
Again, proactive compliance transformation, sorting out business processes, retaining documents, and standardizing corporate settlement of funds are the keys for freight forwarding companies to gain a foothold in the industry reshuffle.