快递服务合同纠纷被告主体资格的确定
——重庆江津法院判决彭夏诉游敏快递服务合同纠纷案
裁判要旨
寄件人邮寄快件,快递被特许经营者有经营许可资格,且对运单进行签章的,发生纠纷时,寄件人可以快递公司总部和快递被特许经营者为共同被告,要求双方承担连带责任。
案情
天意快递服务部是被告游敏的姐姐于2008年开办的个体经营户,对外以其加盟的网络“中通速递”名义开展快递服务业务,游敏是该服务部的工作人员。2010年12月10日,彭夏与游敏联系称有包裹需要快递,游敏通知其他工作人员为彭夏办理,填写了中通速递手续,收取了服务费10元,没有办理保价,彭夏包裹内装手机一部。过后,经双方查实,该快递包裹丢失。
2010年3月31日,被告游敏以天意快递服务部的名义与重庆信雅达快递服务有限公司签订了网络加盟合同书。2011年2月25日,以游敏为负责人的重庆信雅达快递服务有限公司江津营业部成立,对外仍以其加盟的网络“中通速递”名义开展快递服务业务。
2011年4月1日,原告彭夏曾以重庆市中通速递江津区分公司为被告向法院起诉过,经查明,被告公司没有注册登记,被告主体错误,遂裁定驳回了原告的起诉。同年7月28日,原告彭夏以游敏为被告向法院起诉,要求被告赔偿手机价款3000元和服务费10元。
裁判
重庆市江津区人民法院经审理认为,被告游敏于2010年12月10日成为天意快递服务部的工作人员,以“中通速递”名义承接原告的快递服务业务。快递运单是邮寄合同的凭证,从法理上讲,原告彭夏是与中通速递签订的邮寄服务合同,天意快递服务部是中通速递的授权经营者,被告游敏的行为非个人行为,原告彭夏与被告游敏之间不存在快递服务合同关系,遂依法判决驳回原告彭夏的诉讼请求。
判决后,原告未上诉,现判决已生效。
评析
近年来,快递业如雨后春笋般发展,而特许加盟以其成本和风险优势已经成为民营快递企业销售物流服务的主要运营模式。快递特许加盟关系包括特许总部、被特许加盟公司、次加盟商及承包人等主体,由于快递运营网络复杂,在发生寄递物品丢失时,消费者往往因无法确定合同主体而出现起诉被告错误。
1.快递服务合同主体的认定
快递公司提供快递服务通常提供的是快递运单,该运单是快递服务合同,且是格式合同,是约定寄件人与邮寄人权利义务关系的民事协议。合同法第九条规定:“当事人订立合同,应当具有相应的民事权利能力和民事行为能力。当事人依法可以委托代理人订立合同。”而邮政法第五十二条规定,申请快递业务经营许可,应当具备的条件之一是符合企业法人条件。由此可以看出,个人不得独立对外经营快递业务,快递企业对外签订快递服务合同应以自己的名义或委托他人代为订立合同。本案中,快递单是“中通速递”总公司的格式合同,详情单背面约定了双方的权利义务,且运输服务线路也是“中通速递”的网络。虽然被告游敏在快递详情单上签字,但现行法律禁止个人独立经营快递业务,且游敏是以天意快递服务部对外承接业务,而天意快递服务部又是中通速递的授权经营者,不管是从签订合同的表征还是从合同履行的内容来讲,彭夏实质上都是与中通速递总公司签订的快递服务合同。
2.快递服务合同纠纷责任主体的认定
就法律关系而言,快递特许总部与被特许经营者是相互独立的民事主体,双方内部订立的加盟合作协议是取得法律联系的基础,共同对寄件人提供邮寄服务。目前在快递业经营中,寄件人一般是在快递被特许经营者处寄递物品,在快件发生丢失时,需区分两种情形分析快递特许总部和被特许经营者的外部责任:(1)寄件人付款时没有向快递被特许经营者索要发票,快递总部的运单上也没有快递被特许经营者的签章,依交易习惯,寄件人是与快递被特许经营者签订了寄递合同,但依法律分析,寄件人是与快递特许总部签订了快递服务合同。快递特许总部从法律上应对寄件人负全责,承担责任后,可以根据其与快递被特许经营者签订的内部加盟合作协议行使追偿权。(2)寄件人付款时被特许经营者出具了发票,且快递运单上有快递被特许经营者的签章,这样寄件人和两个主体签订了合同关系,获利主体和运输主体明确。寄件人可以快递特许总部和快递被特许经营者为共同被告,由双方承担连带责任。
本案中,天意快递服务部与中通速递公司签署了加盟合作协议,明确了各自对外承接快递业务的权利义务,且进行了工商登记,有经营许可证和营业执照,其工作人员在彭夏填写的“中通速递”运单上签字确认并出具发票,彭夏可以双方为共同被告起诉,要求双方承担连带责任。
本案案号:(2011)津法民初字第4958号
案例编写人 重庆市江津区人民法院 李亮 蔚琼琼
关于增值税、营业税若干政策规定的通知(附英文)
财政部 国家税务总局
关于增值税、营业税若干政策规定的通知(附英文)
财税[1994]26号
1994年5月5日,财政部、国家税务总局
通知
各省、自治区、直辖市、计划单列市财政厅(局)、税务局:
新税制实施以来,各地陆续反映了一些增值税、营业税执行中出现的问题。经研究,现将有关政策问题规定如下。
一、关于集邮商品征税问题
集邮商品,包括邮票、小型张、小本票、明信片、首日封、邮折、集邮簿、邮盘、邮票目录、护邮袋、贴片及其他集邮商品。
集邮商品的生产、调拨征收增值税。邮政部门销售集邮商品,征收营业税;邮政部门以外的其他单位与个人销售集邮商品,征收增值税。
二、关于报刊发行征税问题
邮政部门发行报刊,征收营业税;其他单位和个人发行报刊,征收增值税。
三、关于销售无线寻呼机、移动电话征税问题
电信单位(电信局及经电信局批准的其他从事电信业务的单位)自己销售无线寻呼机、移动电话,并为客户提供有关的电信劳务服务的,属于混合销售,征收营业税;对单纯销售无线寻呼机、移动电话,不提供有关的电信劳务服务的,征收增值税。
四、关于混合销售征税问题
(一)根据增值税暂行条例实施细则(以下简称细则)第五条的规定,“以从事货物的生产、批发或零售为主,并兼营非应税劳务的企业、企业性单位及个体经营者”的混合销售行为,应视为销售货物征收增值税。此条规定所说的“以从事货物的生产、批发或零售为主,并兼营非应税劳务”,是指纳税人的年货物销售额与非增值税应税劳务营业额的合计数中,年货物销售额超过50%,非增值税应税劳务营业额不到50%。
(二)从事运输业务的单位与个人,发生销售货物并负责运输所售货物的混合销售行为,征收增值税。
五、关于代购货物征税问题
代购货物行为,凡同时具备以下条件的,不征收增值税;不同时具备以下条件的,无论会计制度规定如何核算,均征收增值税。
(一)受托方不垫付资金;
(二)销货方将发票开具给委托方,并由受托方将该项发票转交给委托方;
(三)受托方按销售方实际收取的销售额和增值税额(如系代理进口货物则为海关代征的增值税额)与委托方结算货款,并另外收取手续费。
六、关于棕榈油、棉籽油和粮食复制品征税问题
(一)棕榈油、棉籽油按照食用植物油13%的税率征收增值税;
(二)切面、饺子皮、米粉等经简单加工的粮食复制品,比照粮食13%的税率征收增值税。粮食复制品是指以粮食为原料经简单加工的生食品,不包括挂面和以粮食为原料加工的速冻食品、副食品。粮食复制品的具体范围,由国家税务总局各省、自治区、直辖市、计划单列市直属分局根据上述原则确定,并上报财政部和国家税务总局备案。
七、关于出口“国务院另有规定的货物”征税问题
根据增值税暂行条例第二条:“纳税人出口国务院另有规定的货物,不得适用零税率”的规定,纳税人出口的原油;援外出口货物;国家禁止出口的货物,包括天然牛黄、麝香、铜及铜基合金、白金等;糖,应按规定征收增值税。
八、关于外购农业产品的进项税额处理问题
增值税一般纳税人向小规模税人购买的农业产品,可视为免税农业产品按10%的扣除率计算进项税额。
九、关于寄售物品和死当物品征税问题
寄售商店代销的寄售物品(包括居民个人寄售的物品在内)、典当业销售的死当物品,无论销售单位是否属于一般纳税人,均按简易办法依照6%的征收率计算缴纳增值税,并且不得开具专用发票。
十、关于销售自己使用过的固定资产征税问题
单位和个体经营者销售自己使用过的游艇、摩托车和应征消费税的汽车,无论销售者是否属于一般纳税人,一律按简易办法依照6%的征收率计算缴纳增值税,并且不得开具专用发票。销售自己使用过的其他属于货物的固定资产,暂免征收增值税。
十一、关于人民币折合率问题
纳税人按外汇结算销售额的,其销售额的人民币折合率为中国人民银行公布的市场汇价。
十二、本规定自一九九四年六月一日起执行。
CIRCULAR ON SOME POLICY REGULATIONS CONCERNING VALUE-ADDED TAX ANDBUSINESS TAX
(The Ministry of Finance and State Administration of Taxation: 5May 1994 [94] Coded Cai Shui Zi No. 026)
Whole Doc.
To Financial Departments (Bureaus) and Tax Bureaus of Various Provinces,
Autonomous Regions and Municipalities and Cities With Independent
Planning:
Since implementation of the new tax system, various localities have
made successive reports on some issues arising in the course of
implementing the levy of value-added tax and business tax. After study, we
hereby stipulate the following policy-related questions:
I. Question concerning taxable philately commodities
These commodities include stamps, small paper, small promissory
notes, postcards, first day covers, stamp album, stamp booklets, postal
discs, stamp lists, mailbags and other philately commodities.
Value-added tax is levied on the production and allocation of
philately commodities. Business tax is levied on the philately commodities
sold by postal departments; and value-added tax is levied on the philately
commodities sold by other units and individuals.
II. Questions concerning levying taxes on the distribution of newspapers
and magazines
Business tax is levied on the newspapers and magazines distributed by
postal departments; value-added tax is levied on the newspapers and
magazines distributed by other units and individuals.
III. Questions Concerning the sales of wireless beepers and mobile
telephones
Telecommunications units (telecommunications bureau and other units
approved by the telecommunications bureau to engage in telecommunications
business) themselves sell wireless beepers and mobile telephones and
provide clients with related telecommunications labor services. These
belong to mixed sales on which business tax is levied; value-added tax is
levied on those who purely sell wireless beepers and mobile telephones,
but do not provide relevant telecommunications labor service.
IV. Questions related to levying taxes on mixed sales
(1) In accordance with the stipulations of Article 5 of the Detailed
Rules for the Implementation of the Provisional Regulations on Value-Added
Tax (hereinafter referred to as Detailed Rules), the mixed selling acts
performed by enterprises, units of an enterprise nature as well as
individual managers who engage mainly in the production, wholesale or
retail sales of goods and concurrently provide non-taxable labor services
shall be regarded as marketing goods on which value-added tax is levied.
The phrase "engage mainly in the production, wholesale or retail sales of
goods and concurrently provide non- taxable labor services" mentioned in
the stipulations of this article refers to the situation in which among
the combined total of the tax payer's annual sale volume of goods and the
taxable labor service business volume of non value-added tax, the annual
sales volume of goods exceeds 50 percent, while the taxable labor service
business volume of non value-added tax, is less than 50 percent.
(2) Value-added tax is levied on the mixed selling acts performed by
the units and individuals who engage in transport business as they sell
goods and take charge of the transport of the goods sold.
V. Questions concerning levying taxes on the goods purchased on a
commission basis
Acts related to the commission purchase of goods which conform to the
following conditions are exempt from value-added tax; value-added tax is
levied on those not concurrently conforming to the following conditions
irrespective of how accounting is done as specified in the accounting
system.
(1) The consignee does not pay funds in advance;
(2) The goods seller gives an invoice to the consignor, and the
consignee transmits the invoice to the consignor;
(3) The consignee settles the account of the money paid for goods
with the consignee in accordance with the sales volume and VAT volume
actually collected by the seller (commission import goods are the volume
of VAT levied for the customs), service charge is collected separately.
VI. Questions concerning levying taxes on reproduction of palm oil, cotton
seed oil and grain
(1) Value-added tax is levied on palm oil and cotton seed oil at a 13
percent rate for edible vegetable oil;
(2) On simply processed food replicas such as cut noodles, dumpling
wrappers and rice flour, value-added tax is levied in light of a 13
percent rate for grain. Food replicas refer to simply processed raw
foodstuffs with grain as the main raw material, excluding fine dried
noodles and quick-frozen food and non-staple foods processed with grain as
raw material. The concrete scope for grain replicas shall be determined in
accordance with the above- mentioned principle by the sub-bureaus directly
under the various provinces, autonomous regions, municipalities and cities
with independent planning and shall be reported to the Ministry of Finance
and the State Administration of Taxation for the record.
VII. Questions concerning levying tax on the export of goods for which
there are separate regulations of the State Council
According to the stipulations of Article 2 of the Provisional
Regulations Concerning Value-Added Tax: "the zero tax rate shall not be
applied to goods exported by the tax payer for which there are separate
regulations of the State Council". the crude exported by the tax payer,
export goods for foreign aid, goods whose export is prohibited by the
state, including natural bezoar, musk, copper and acid bronze alloy,
platinum and sugar, value-added tax shall be levied according to
regulations.
VIII. Questions related to the handling of the amount of tax on the
external purchase of agricultural products
The agricultural products purchased by the ordinary VAT payer from
the small-scale tax payer can be regarded as tax-free agricultural
products and the amount of tax which shall be calculated at a 10 percent
deducting rate.
IX. Questions concerning the levying of tax on consigned goods and dead
pawn goods
For consigned goods sold by the commission shop (including consigned
goods of individual residents), and dead pawn goods sold by pawnbroking,
value-added tax shall be paid, whose amount is calculated at a 6 percent
dutiable rate according to a simple method no matter whether the selling
unit belongs to ordinary tax payer or not, and no special invoice shall be
issued.
X. Questions concerning the levying of tax on the sales of used fixed
assets
Units and individual managers who sell their used pleasure-boats,
motorcycles and consumption tax payable vehicles shall all pay value-added
tax whose amount is calculated at a 6 percent taxable rate according to a
simple method no matter whether the seller belongs to ordinary tax payer
or not, and no special invoice shall be issued. Those who sell other
fixed assets which belong to goods they themselves have used are exempt
from value-added tax for the time being.
XI. Questions concerning the conversion rate of Renminbi
When the tax payer who calculates the sales volume in accordance with
the settlement of foreign exchange, the conversion rate of Renminbi for
the sales volume shall be the market rate of exchange announced by the
People's Bank of China.
X II. These regulations go into effect on June 1, 1994.