People's Republic of China promulgated by Decree No. 610
　　　　　　　　　　　　　　　　　　　　　  　 People's Republic of China interim regulations on vessel tonnage tax of Executive meeting of the State Council on November 23, 2011 182th through, are hereby promulgated and take effect on January 1, 2012.

 

Prime Minister Wen Jiabao on December 5, 2011

People's Republic of China interim regulations on vessel tonnage tax
Article from People's Republic of China outside the port of ships entering port in the territory (hereinafter referred to as the taxable vessels), shall be paid according to the regulations, vessel tonnage tax (hereinafter referred to as tonnage tax).
Second tax taxable items and tax rates according to the regulations, annexed to the implementation of the tonnage tax taxable items and tax rates table.
The adjustment of the tonnage tax taxable items and tax rates table, by the decision of the State Council.
Article tax set preferential rates and average tax rates.
People's Republic of China nationality taxable ship, flag State (region) and People's Republic of China signed a mutual granting MFN status to ship tax provisions of the Treaty or agreement of the taxable vessels, preferential tax rate applicable.
Other taxable shipping applicable to ordinary tax rate.
Fourth tonnage tax according to the ship's net tonnage and tonnage tax is imposed by the license terms.
Taxable shipping charge at time of each tax return, in accordance with the tonnage tax taxable items and tax rates table has opted for a term for tonnage dues certificate.
The fifth tax of tax payable shall be calculated according to the ship's net tonnage multiplied by the applicable tax rate. Sixth tax levied by customs.
Customs levy tonnage dues shall make and issue payment voucher.
Taxable shipping charge after paying tons of taxes or provide guarantees, customs in accordance with the period for applying for licenses issued tax licenses. Seventh tax ships entering the port of immigration formalities, shall report and pay tax to the Customs to receive tonnage dues certificate or inspection tonnage tax license.
Taxable when the ship left port for departure clearance shall submit the tax license.
Taxable shipping charge when they apply for tonnage dues certificate, shall provide to the Customs the following documents: (a) the certificate of nationality of a ship or the nationality certificate issued by the maritime sector deposit certificates; (b) the tonnage certificate.
Eighth time under tons of tax obligations for taxable shipping into the port the same day.
After expiration of the taxable vessels in tonnage dues certificate has not left the port, should apply for the new tax licenses, since the day after the expiry of the previous licence continued to pay tons of taxes. Nineth article following ship exemption tons tax: (a) should tax amount in Yuan 50 Yuan following of ship; (ii) since outside to purchase, and by gift, and inherited, way made ship ownership of initial imports to Hong Kong of no-load ship; (three) tons tax license expires Hou 24 hours within not upper and lower van of ship; (four) non-mobile ship (not including non-mobile barge); (five) fishing, and farming fishing; (six) refuge, and epidemic prevention isolation, and repair, and terminated operation or split solutions, does not upper and lower van of ship; (seven) army, and
Armed police force dedicated or requisitioned ships; (h) in accordance with the law, shall be exempt from foreign embassies, representative offices of international organizations and the relevant personnel of ships and (IX) other ships of the State Council.
Tonnage dues certificate within the period of the tenth article, taxable in case of any of the following circumstances, customs in accordance with the actual number of comments extending tonnage dues certificate expires: (a) asylum, prevention of disease quarantine, repair, not upper and lower passenger and cargo (b) army, the armed police force use.
Taxable shipping due to force majeure, without the establishment of customs site, head of the ship shall report the matter immediately to the nearby customs, and force majeure eliminated, in accordance with the provisions of this Ordinance to the customs tax.
11th article, subject to this Ordinance, the Nineth article the fifth to eighth, article tenth of the ship shall provide the maritime sector, fisheries management department or the health and quarantine departments and other departments, agencies have the force of law issued by the documentation or proof of relationship, affirmed that tax exemption or extension of tonnage dues certificate evidence and reason. 12th tax charge of the ship shall from the date of customs issues the tax payment voucher in the 15th to the designated bank paid the duty.
Tax is not paid on time, from the date of delay tax, plus delay tax 0.5 ‰ per day late fee.
13th taxable before the ship reached port, approved by the Customs to declare and handle clearance, taxable shipping charge must provide the customs with its perform tons of tax obligations of guarantee taxable after the ship reaches port, in accordance with the provisions of this Ordinance to the customs tax.
Property, can be used to guarantee the rights of the following: (a) the Renminbi, convertible currency; (ii) bills of Exchange, promissory notes, checks, bonds, certificates of deposit, (iii) guarantee of banks, non-bank financial institutions; (iv) Customs and other property, rights recognized by law. 14th taxable vessels in tonnage dues certificate within the period of net tonnage due to repairs, tonnage dues certificate remains in force.
Taxable when the vessel clearance procedures, after repair of the ship should be provided supporting documentation.
15th taxable vessels in tonnage dues certificate within the period, adjustments for taxable items and tax rates or the flag change and cause a change in the applicable tax rate, tax licenses remain valid.
Changes in applicable tax rates due to the flag change should tax when ship clearance, should provide evidence of the flag change.
16th tonnage dues certificate before its expiration is damaged or lost, shall provide the original written application for tonnage dues certificate issued by licensed Customs copies no longer repay it. 17th article customs found that leakage or low taxes shall taxable shipping should be within 1 year from the date of payment of tax, and taxes.
Caused by ship in violation of regulations but because of tax low or tax leakage, Customs shall pay the duties within 3 years from the date of tax, and from the date it shall pay the tax imposed by the day low or leaking tax 0.5 of the late fee.
Customs duties, shall immediately notify the tax refund formalities ship and adding interest on bank deposits.
Taxable vessels found to pay more tax, duty payment requirements in written form within 1 year from the date of customs refunds of tax and adding interest on bank deposits; the Customs shall from the date of receipt of the application within the 30th ship should verify and notify the tax refund formalities.
Taxable shipping receipt this article, third paragraph of the formalities for the return within 3 months from the date of notification procedures.
18th article should tax ship has following behavior one of of, by Customs ordered deadline corrected, at 2000 Yuan above 30,000 yuan following fine; not paid or less paid should na tax of, at not paid or less tax paragraph 50% above 5 times times following of fine, but fine shall not below 2000 Yuan: (a) not according to provides declared tax, and received tons tax license of; (ii) not according to provides inspection tons tax license and the other proved file of.
19th tax tax, surcharge and fines calculated in Renminbi.
The 20th article of the Ordinance the meaning of the following terms: net tonnage refers to by the flag State (regional) Government authorised tonnage, net tonnage indicated in the certificate.
Non-motorized vessel refers to itself without power, driven by external force ships.
Non-motorized barges, refers to the ship management for non-motorized barge shipping.
Fishing and aquaculture fishing, refers to the People's Republic of China fishery vessels Management registered fishing vessels or ships of the culture ship. Tug, is designed specifically for drag (pushing) the ships carrying the Professional operation of the ship.
Tug in accordance with every 1-kilowatt about 0.67 tons net engine power.
Tonnage dues certificate term refers to as calendar, date of the period. The 21st article of the regulations come into force on January 1, 2012.

 

On September 16, 1952, Cabinet financial and Economic Affairs Committee approved on September 29, 1952, released by the General Administration of customs of the People's Republic of China Customs vessel tonnage tax interim measures be repealed simultaneously.

Attached:



Tonnage tax taxable items and tax rates table



Taxable items (divided by net tonnage of ships)



Rates (RMB/net ton)



Notes



General rates (broken down by license terms)



Preferential rates (broken down by license terms)



More than 1 years



90 day



The 30th



More than 1 years



90 day



The 30th



No more than 2000 net tons



12.6



4.2



2.1



9.0



3.0



1.5



Draught and non-motorized barge, respectively in the same net tonnage tax 50% levied taxes



NET more than 2000 tons but not exceeding 10000 NET tonnes



24.0



8.0



4.0



17.4



5.8



2.9



More than 10000 NET tonnes, but not exceeding 50000 net tons



27.6



9.2



4.6



19.8



6.6



3.3



More than 50000 net tons



31.8



10.6



5.3



22.8



7.6



3.8