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Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Procedures for collection of income taxes of foreign shipping companies from transport of freight Expired

财政部、国家税务总局关于发布《外国公司船舶运输收入征税办法》的通知

[CLI Code] CLI.2.16728(EN)  Statement
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  • Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Procedures for collection of income taxes of foreign shipping companies from transport of freight

    (No. 87 [1996] of the Ministry of Finance and the State Administration of Taxation October 24, 1996)

  • 财政部、国家税务总局关于发布《外国公司船舶运输收入征税办法》的通知
  • 经国务院批准,现发布《外国公司船舶运输收入征税办法》(以下简称本办法)。本办法自发布之日起施行,财政部1974年6月发布的《关于对外国籍轮船运输收入的征税规定》同时废止。
  • Article 1 These procedures are formulated in order to strengthen the administration over taxation on incomes acquired in China by foreign companies from international ocean shipping services by means of vessels in accordance with relevant stipulations of the Law of People's Republic of China on Income Taxes of Foreign-Funded and Foreign Enterprises, the Procedures of the People's Republic of China Concerning Tax Collection and Administration and the Provisional Regulations of the People's Republic of China Concerning Business Taxes.
  • 外国公司船舶运输收入征税办法
  • (财税字〔1996〕87号 1996年10月24日)
  • Article 2 Foreign companies should, in accordance with these procedures, pay business and company income taxes on revenues and earnings acquired by transporting out of China passengers, cargoes or postal articles from Chinese ports.
  • 第一条 为了加强对外国公司以船舶从事国际海运业务从中国取得运输收入的税收管理,根据《中华人民共和国外商投资企业和外国企业所得税法》、《中华人民共和国税收征收管理法》、《中华人民共和国营业税暂行条例》的规定,制定本办法。
  • Article 3 Whereas shipment of passengers, cargoes or postal articles out of China from a Chinese port by a foreign company, the carrier entitled to the freight revenue shall be the tax payer, which may be:
  • 1. The foreign chartered owner in case of a time charter sent by the buyer;
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