关于发布《外国公司船舶运输收入征税办法》的通知
文章来源: 文章作者: 发布时间:2007-05-16 08:01 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
 

财税字(1996)87号
(Approved by the State Council on September 18, 1996, promulgated1 by the Ministry2 of Finance and the State Taxation3 Administration on October 24, 1996)
颁布日期:19961024  实施日期:19961024  颁布单位:财政部、 国家税务总局

  Article 1 These Procedures are formulated4 in accordance with the provisions of the “Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises”, “Law of the People's Republic of China on the Administration of Tax Collection” and the “Interim Regulations of the People's Republic of China for Sales Tax” with a view to strengthen the administration of tax collection on the transportation revenue accrued5 from China by foreign companies engaged in international shipping6 operations employing vessels7.

  Article 2 Sales tax and enterprise income tax shall be paid by foreign companies from their transportation revenue and income by carrying and transporting passengers, goods and mail out of the country from Chinese ports employing vessels in accordance with these Procedures.

  Article 3 A carrier that gains transportation revenue of a foreign company which carries and transports passengers, goods and mail out of the country from Chinese ports employing vessels shall be the taxpayer8. Taxpayers9 shall include:

  (1) in the case of time charter by a buyer, the foreign ship chartering company shall be the taxpayer;

  (2) in the case of voyage charter, the foreign ship owner shall be the taxpayer;

  (3) a ship of foreign nationality chartered by China sub chartered to a foreign company in time charter, the foreign company shall be the taxpayer;

  (4) a ship of Chinese nationality time chartered by a foreign company, the foreign company shall be the taxpayer;

  (5) in the case of other ships of foreign nationalities, the ship company shall be the taxpayer.

  Companies approved according to law to operate foreign ship agency business(hereinafter referred to as foreign ship agents) shall be the withholding11 agents of the tax payable12.

  Article 4 The amount of tax payable by the taxpayer shall, in accordance with the total amount of revenue gained by the taxpayer each time it carries and transports passengers, goods or mail out of the country from a Chinese port, be calculated and taxed according to the aggregate13 rate of calculation and taxation of 4.65%, among which 3% is sales tax and enterprise income tax is 1.65%.

  Article 5 The total amount of revenue referred to in Article 4 of these Procedures shall mean the aggregate of the revenue of passenger transportation and the revenue of shipping of goods each time a ship operated by the taxpayer carries and transports passengers, goods or mail starting from a Chinese port to its destination, and no charges or expenditures14 shall be deducted15 therefrom. The revenue of passenger transportation shall include the revenue of the ship tickets and excess baggage charges, charges for meals, insurance premiums16, service charges and entertainment fees etc. The revenue of shipping of goods shall include those of the basic shipping charges and other additional charges.

  Article 6 A foreign company which carries and transports passengers, goods or mail out of the country from a Chinese port employing a ship shall notify its ship agent its shipping rate while informing the ship agent of the address of the carrier, the national flag the ship flies, the state of passenger transportation, the types and amount of goods carried and the expected time of arrival at the port.

  Article 7 A foreign company which carries and transports passengers, goods or mail out of the country from a Chinese port employing a ship entrusts18 a foreign ship agent to calculate and withhold10 shipping charges, the foreign ship agent shall, upon receipt of the shipping charges, withhold the amount of tax payable directly from the total amount of revenue of the taxpayer in accordance with the aggregate rate of calculation and taxation as prescribed in Article 4 of these Procedures.

  Article 8 A foreign company which carries and transports passengers, goods or mail out of the country from a Chinese port does not entrust17 a foreign ship agent to withhold shipping charges, the foreign ship agent shall calculate the estimated amount of tax according to the aggregate rate of calculation and taxation as prescribed in Article 4 of these Procedures and notify the taxpayer to remit19 the estimated amount of tax together with the reserve fund for port charges and the amount of tax shall be withheld20 by the foreign ship agent.

  Upon departure of a ship of a foreign company carrying and transporting passengers, goods or mail from the country, its foreign ship agent shall notify the taxpayer to report to the tax authorities its total amount of transportation revenue, the amount of tax payable enclosed with vouchers21 of shipping charge settlement, while inform the taxpayer telegraphically of the actual number of passengers and amount of goods or mail carried and transported by the ship. The taxpayer shall report to the tax authorities and pay the amount of tax within the time period not exceeding 60 days commencing from the date of departure of the ship from the port.

  Article 9 Foreign ship agents shall withhold and collect tax payments as prescribed in Articles 7 and 8 of these Procedures and deposit the amount of tax payment actually collected in the State Treasury22 within ten days commencing from the date of withholding and collection, and submit to the tax authorities of the port where the agent is located summary of foreign ship agency business operations, statistical23 report of shipping charge settlement, “tax declaration of foreign ship transportation revenue withheld and remitted24 or collected and remitted” and other required information before the fifteenth of the following month.

  Article 10 Where a taxpayer is unable to provide complete and precise information as prescribed in Articles 6 and 8 of these Procedures and to correctly calculate the total amount of revenue, the foreign ship agent shall report the case timely to the tax authorities of the port. The tax authorities of the port may, in conjunction with the foreign ship agent, verify and determine the total amount of revenue of the taxpayer with reference to the normal price of shipping passengers or goods in the world under same or similar circumstances or according to the shipping rate fixed25 by the relevant department of China and collect the tax on those basis.

  Article 11 A foreign company employing the same ship carrying and transporting passengers, goods or mail out of the country from a number of Chinese ports shall, in accordance with the transportation revenue from shipping passengers, goods or mail at those ports, separate taxation shall be paid at the ports of shipment. However, the same voyage chartered ship shipping goods or mail out of the country successively from a number of Chinese ports whose transportation revenue follows the contractual lump-sum method of calculation, taxation on the total transportation revenue shall be levied26 at the first port of shipment of goods or mail; for ships adopting contractual lump sum shipping charge in addition to surcharge of additional ports, taxation on the contractual lump sum transportation revenue shall be levied at the first port of shipment of the goods or mail and taxation on revenue of surcharge of additional ports shall be levied at the port of shipment of the goods or mail separately.

  Article 12 For a ship carrying and transporting passengers, goods or mail out of the country from a Chinese port for transit27 shipment to its destination via another country or region, the sales tax shall be calculated and collected in accordance with the balance of the entire voyage shipping charge after deducting28 the shipping charge paid to the successive carrier, the enterprise income tax shall be calculated and collected in accordance with the total amount of transportation revenue of the entire voyage according to the bills of lading.

  Article 13 Where a foreign ship agent withholds29 or collects tax in accordance with these Procedures, the tax authorities shall pay handling fees to the withholding agent for withholding or collecting tax in accordance with relevant provisions.

  Article 14 For failure to fulfill30 the obligations in compliance31 with these Procedures on the part of a taxpayer or a with holding agent, penalty shall be meted32 out in accordance with the provisions of the “Law of the People's Republic of China on the Administration of Tax Collection” and the Rules for the Implementation33 of this Law.

  Article 15 The “Declaration Form of Transportation Revenue Tax Withheld and Remitted or Collected and Remitted” to be filled out and submitted by foreign ship agents shall be uniformly printed by the State Taxation Administration.

  Article 16 For companies of Hongkong, Macao and Taiwan carrying and transporting passengers, goods or mail out of the country from ports in the country employing vessels, taxation on their transportation revenue and income shall be levied with reference to these Procedures, unless otherwise provided for.

  Article 17 Tax reduction or tax exemption34 shall be implemented35 in accordance with the provisions of the relevant agreements concluded between the People's Republic of China and foreign countries.

  The agreements referred to in the preceding paragraph shall mean the agreements on the avoidance of double taxation on income(and property) and on tax evasion36, agreements on mutual37 exemption of taxation on transport business revenue of shipping enterprises, shipping agreements as well as other relevant agreements or exchanges of letters.

  Article 18 Foreign companies carrying and transporting passengers, goods or mail out of the country employing vessels from Chinese ports whose transportation revenue and income may enjoy tax reduction or tax exemption in accordance with the agreements as prescribed in Article 17 of these Procedures shall provide relevant information in compliance with the provisions of Article 6 of these Procedures. The tax authorities shall examine and verify the following certifications:

  (1) for taxation on ship transportation revenue and income to be levied by the concluding country wherein the actual managing organization or the headquarters of the enterprise is located or for tax reduction or tax exemption by the revenue originating country on the revenue and income gained from operating international shipping business by resident companies of the other party of the concluding countries, such foreign companies shall provide certificates of the actual managing organizations or their headquarters or the resident companies of the place wherein they are located issued by the tax authorities of the concluding country of the relevant agreements;

  (2) for tax reduction or tax exemption by the revenue originating country on transportation revenue and income gained by merchant ships flying the national flag of the other party of the concluding countries or by merchant ships flying the national flag of a third country operated by the shipping enterprise of the other party of the concluding countries of the relevant agreements, such foreign companies shall provide certificates issued by the department in charge of shipping of the other party of the concluding countries.

  Those failing to provide relevant certificates shall not enjoy the treatment of tax reduction or tax exemption.

  Article 19 These Procedures shall go into effect as of the date of promulgation38. “Provisions for the Taxation of Transportation Revenue by Vessels of Foreign Nationalities” approved by the State Council and promulgated by the Ministry of Finance in June 1974 is annulled39 as of the same date.



点击收听单词发音收听单词发音  

1 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
2 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
3 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
4 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
5 accrued dzQzsI     
adj.权责已发生的v.增加( accrue的过去式和过去分词 );(通过自然增长)产生;获得;(使钱款、债务)积累
参考例句:
  • The company had accrued debts of over 1000 yuan. 该公司已积欠了1000多万元的债务。 来自《简明英汉词典》
  • I have accrued a set of commemoration stamps. 我已收集一套纪念邮票。 来自《简明英汉词典》
6 shipping WESyg     
n.船运(发货,运输,乘船)
参考例句:
  • We struck a bargain with an American shipping firm.我们和一家美国船运公司谈成了一笔生意。
  • There's a shipping charge of £5 added to the price.价格之外另加五英镑运输费。
7 vessels fc9307c2593b522954eadb3ee6c57480     
n.血管( vessel的名词复数 );船;容器;(具有特殊品质或接受特殊品质的)人
参考例句:
  • The river is navigable by vessels of up to 90 tons. 90 吨以下的船只可以从这条河通过。 来自《简明英汉词典》
  • All modern vessels of any size are fitted with radar installations. 所有现代化船只都有雷达装置。 来自《现代汉英综合大词典》
8 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
9 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人,纳税的机构( taxpayer的名词复数 )
参考例句:
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。
10 withhold KMEz1     
v.拒绝,不给;使停止,阻挡
参考例句:
  • It was unscrupulous of their lawyer to withhold evidence.他们的律师隐瞒证据是不道德的。
  • I couldn't withhold giving some loose to my indignation.我忍不住要发泄一点我的愤怒。
11 withholding 7eXzD6     
扣缴税款
参考例句:
  • She was accused of withholding information from the police. 她被指控对警方知情不报。
  • The judge suspected the witness was withholding information. 法官怀疑见证人在隐瞒情况。
12 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
13 aggregate cKOyE     
adj.总计的,集合的;n.总数;v.合计;集合
参考例句:
  • The football team had a low goal aggregate last season.这支足球队上个赛季的进球总数很少。
  • The money collected will aggregate a thousand dollars.进帐总额将达一千美元。
14 expenditures 2af585403f5a51eeaa8f7b29110cc2ab     
n.花费( expenditure的名词复数 );使用;(尤指金钱的)支出额;(精力、时间、材料等的)耗费
参考例句:
  • We have overspent.We'll have to let up our expenditures next month. 我们已经超支了,下个月一定得节约开支。 来自《简明英汉词典》
  • The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》
15 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除,减去( deduct的过去式和过去分词 )
参考例句:
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
16 premiums efa999cd01994787d84b066d2957eaa7     
n.费用( premium的名词复数 );保险费;额外费用;(商品定价、贷款利息等以外的)加价
参考例句:
  • He paid premiums on his life insurance last year. 他去年付了人寿保险费。 来自《现代英汉综合大词典》
  • Moves are afoot to increase car insurance premiums. 现正在酝酿提高汽车的保险费。 来自《简明英汉词典》
17 entrust JoLxh     
v.信赖,信托,交托
参考例句:
  • I couldn't entrust my children to strangers.我不能把孩子交给陌生人照看。
  • They can be entrusted to solve major national problems.可以委托他们解决重大国家问题。
18 entrusts a3ff4fbea64266c1bf9202c4dff54dce     
v.委托,托付( entrust的第三人称单数 )
参考例句:
  • It is the bank to which the seller entrusts the documents. 一方是托收银行,是受卖方的委托接收单据的银行。 来自互联网
  • Mr. Thomas entrusts the Bank of Paris to pay money to us. 托马斯先生委托巴黎银行向我们付款。 来自互联网
19 remit AVBx2     
v.汇款,汇寄;豁免(债务),免除(处罚等)
参考例句:
  • I hope you'll remit me the money in time.我希望你能及时把钱汇寄给我。
  • Many immigrants regularly remit money to their families.许多移民定期给他们的家人汇款。
20 withheld f9d7381abd94e53d1fbd8a4e53915ec8     
withhold过去式及过去分词
参考例句:
  • I withheld payment until they had fulfilled the contract. 他们履行合同后,我才付款。 来自《简明英汉词典》
  • There was no school play because the principal withheld his consent. 由于校长没同意,学校里没有举行比赛。 来自《简明英汉词典》
21 vouchers 4f649eeb2fd7ec1ef73ed951059af072     
n.凭证( voucher的名词复数 );证人;证件;收据
参考例句:
  • These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。
  • This time we were given free vouchers to spend the night in a nearby hotel. 这一次我们得到了在附近一家旅馆入住的免费券。 来自英语晨读30分(高二)
22 treasury 7GeyP     
n.宝库;国库,金库;文库
参考例句:
  • The Treasury was opposed in principle to the proposals.财政部原则上反对这些提案。
  • This book is a treasury of useful information.这本书是有价值的信息宝库。
23 statistical bu3wa     
adj.统计的,统计学的
参考例句:
  • He showed the price fluctuations in a statistical table.他用统计表显示价格的波动。
  • They're making detailed statistical analysis.他们正在做具体的统计分析。
24 remitted 3b25982348d6e76e4dd90de3cf8d6ad3     
v.免除(债务),宽恕( remit的过去式和过去分词 );使某事缓和;寄回,传送
参考例句:
  • She has had part of her sentence remitted. 她被免去部分刑期。 来自《简明英汉词典》
  • The fever has remitted. 退烧了。 来自《现代英汉综合大词典》
25 fixed JsKzzj     
adj.固定的,不变的,准备好的;(计算机)固定的
参考例句:
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗?
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定,我们就不应该随意改变。
26 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
27 transit MglzVT     
n.经过,运输;vt.穿越,旋转;vi.越过
参考例句:
  • His luggage was lost in transit.他的行李在运送中丢失。
  • The canal can transit a total of 50 ships daily.这条运河每天能通过50条船。
28 deducting a8b7c0fd0943a3e50d5131ea645ec08e     
v.扣除,减去( deduct的现在分词 )
参考例句:
  • Deducting drop size and velocity from circular blood stains. 如何从循环的血液中降低血滴的大小和速度。 来自电影对白
  • Ordinary shareholders receive dividend from profit after deducting the preference shares dividend. 普通股股东可获派剩馀的盈利为股息。 来自互联网
29 withholds 88ddb78862d578d14e9c22ad4888df11     
v.扣留( withhold的第三人称单数 );拒绝给予;抑制(某事物);制止
参考例句:
  • Marketing success or failure is directly traceable to the support that top management gives or withholds. 市场营销的成败直接归因于最高管理层能否给予支持。 来自辞典例句
  • I lie awake fuming-isn't It'supposed to be the woman who withholds favours? 我干躺在那儿,气得睡不着:不应该是女人才会拿性作为要挟吗? 来自互联网
30 fulfill Qhbxg     
vt.履行,实现,完成;满足,使满意
参考例句:
  • If you make a promise you should fulfill it.如果你许诺了,你就要履行你的诺言。
  • This company should be able to fulfill our requirements.这家公司应该能够满足我们的要求。
31 compliance ZXyzX     
n.顺从;服从;附和;屈从
参考例句:
  • I was surprised by his compliance with these terms.我对他竟然依从了这些条件而感到吃惊。
  • She gave up the idea in compliance with his desire.她顺从他的愿望而放弃自己的主意。
32 meted 9eadd1a2304ecfb724677a9aeb1ee2ab     
v.(对某人)施以,给予(处罚等)( mete的过去式和过去分词 )
参考例句:
  • The severe punishment was meted out to the unruly hooligan. 对那个嚣张的流氓已给予严厉惩处。 来自《现代汉英综合大词典》
  • The money was meted out only after it had been carefully counted. 钱只有仔细点过之后才分发。 来自《现代英汉综合大词典》
33 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
34 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
35 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 );执行;贯彻;使生效
参考例句:
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革,经济就面临崩溃的危险。 来自辞典例句
36 evasion 9nbxb     
n.逃避,偷漏(税)
参考例句:
  • The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
  • The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。
37 mutual eFOxC     
adj.相互的,彼此的;共同的,共有的
参考例句:
  • We must pull together for mutual interest.我们必须为相互的利益而通力合作。
  • Mutual interests tied us together.相互的利害关系把我们联系在一起。
38 promulgation d84236859225737e91fa286907f9879f     
n.颁布
参考例句:
  • The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。 来自《简明英汉词典》
  • Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。 来自经济法规部分
39 annulled 6487853b1acaba95e5982ede7b1d3227     
v.宣告无效( annul的过去式和过去分词 );取消;使消失;抹去
参考例句:
  • Their marriage was annulled after just six months. 他们的婚姻仅过半年就宣告取消。
  • Many laws made by the former regime have been annulled. 前政权制定的许多法律被宣布无效。 来自《简明英汉词典》
TAG标签:
发表评论
请自觉遵守互联网相关的政策法规,严禁发布色情、暴力、反动的言论。
评价:
表情:
验证码:点击我更换图片