• Service: Tax
  • Industry: Infrastructure, Government and Healthcare, Transport and Logistics
  • Type: Business and industry issue, Publication series, Regulatory update
  • Date: 5/24/2012

Part 2: VAT for transportation and logistics sector – key impacts, issues and solutions 

China alert: Transportation & Logistics Focus - Issue 2, May 2012


In early May, KPMG China published Part 1, which featured in Issue 7 of our China alert series. This looked at the scope of the Value Added Tax (VAT) pilot program for the transportation and logistics sector.


Part 2, featured in this issue, considers the application of the pilot program rules to specific service providers in the transport and logistics sector. Importantly, given that a single movement of goods from point A to point B may utilise several different suppliers or transport modes, these issues cannot be considered in isolation.