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Vessel Tonnage Tax Law of the People's Republic of China

中华人民共和国船舶吨税法

【CLI Code】 CLI.1.307427(EN)  Statement

  • Order of the President of the People's Republic of China
  • 中华人民共和国主席令

  • (No. 85)
  • (第八十五号)

  • The Vessel Tonnage Tax Law of the People's Republic of China, as adopted at the 31st Session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 27, 2017, is hereby issued, and shall come into force on July 1, 2018.
  • 《中华人民共和国船舶吨税法》已由中华人民共和国第十二届全国人民代表大会常务委员会第三十一次会议于2017年12月27日通过,现予公布,自2018年7月1日起施行。
  • President of the People's Republic of China: Xi Jinping
  • 中华人民共和国主席 习近平
  • December 27, 2017
  • 2017年12月27日
  • Vessel Tonnage Tax Law of the People's Republic of China
  • 中华人民共和国船舶吨税法
  • (Adopted at the 31st Session of the Standing Committee of the Twelfth National People's Congress on December 27, 2017)
  • (2017年12月27日第十二届全国人民代表大会常务委员会第三十一次会议通过)
  • Article 1Vessel tonnage tax (hereinafter referred to as “tonnage tax”) shall be paid in accordance with this Law on vessels that enter the domestic ports of the People's Republic of China from overseas ports (hereinafter referred to as “taxable vessels”).
  •   第一条 自中华人民共和国境外港口进入境内港口的船舶(以下称应税船舶),应当依照本法缴纳船舶吨税(以下简称吨税)。
  • Article 2 The taxable items and tax rates for tonnage tax shall be governed by the Table of Taxable Items and Tax Rates for Tonnage Tax attached to this Law.
  •   第二条 吨税的税目、税率依照本法所附的《吨税税目税率表》执行。
  • Article 3 The tonnage tax rates shall be classified into preferential tax rates and general tax rates.
  •   第三条 吨税设置优惠税率和普通税率。
  • Preferential tax rates shall apply to taxable vessels of the nationality of the People's Republic of China and taxable vessels of the nationality of any other country (or region) that has signed with the People's Republic of China an agreement or treaty containing a reciprocal most-favored-nation treatment clause for vessel taxes and dues.
  • 中华人民共和国籍的应税船舶,船籍国(地区)与中华人民共和国签订含有相互给予船舶税费最惠国待遇条款的条约或者协定的应税船舶,适用优惠税率。
  • General tax rates shall apply to all other taxable vessels.
  • 其他应税船舶,适用普通税率。
  • Article 4Tonnage tax shall be collected on the basis of the net tonnage of a vessel and the term of the tonnage tax certificate.
  •   第四条 吨税按照船舶净吨位和吨税执照期限征收。
  • The person in charge of a taxable vessel may, when filing a tax return each time, apply for a tonnage tax certificate by selecting one term only according to the Table of Taxable Items and Tax Rates for Tonnage Tax.
  • 应税船舶负责人在每次申报纳税时,可以按照《吨税税目税率表》选择申领一种期限的吨税执照。
  • Article 5 The amount of tonnage tax payable shall be calculated by multiplying the net tonnage of a vessel by the applicable tax rate.
  •   第五条 吨税的应纳税额按照船舶净吨位乘以适用税率计算。
  • Article 6 Customs offices shall be responsible for collecting tonnage tax. Customs offices shall prepare and issue certificates of tax payment for the collection of tonnage tax.
  •   第六条 吨税由海关负责征收。海关征收吨税应当制发缴款凭证。
  • After the person in charge of a taxable vessel pays tonnage tax or provides security for the payment of tonnage tax, the customs office shall fill out and issue a tonnage tax certificate according to the term selected in the application for the certificate.
  • 应税船舶负责人缴纳吨税或者提供担保后,海关按照其申领的执照期限填发吨税执照。
  • Article 7 When a taxable vessel undergoes the entry formalities at the port of entry, a tonnage tax return shall be filed with the customs office to receive a tonnage tax certificate, or a tonnage tax certificate shall be submitted for verification (or an application shall be filed for verification of the electronic information on the tonnage tax certificate). When a taxable vessel undergoes the exit formalities at the port of departure, the tonnage tax certificate shall be submitted for verification (or an application shall be filed for verification of the electronic information on the tonnage tax certificate).
  •   第七条 应税船舶在进入港口办理入境手续时,应当向海关申报纳税领取吨税执照,或者交验吨税执照(或者申请核验吨税执照电子信息)。应税船舶在离开港口办理出境手续时,应当交验吨税执照(或者申请核验吨税执照电子信息)。
  • To apply for a tonnage tax certificate, the person in charge of a taxable vessel shall submit the following documents to the customs office:
  • 应税船舶负责人申领吨税执照时,应当向海关提供下列文件:
  • (1) The vessel's certificate of registry or a certificate of deposit of the vessel's certificate of registry issued by the maritime administration.
  • (一)船舶国籍证书或者海事部门签发的船舶国籍证书收存证明;
  • (2) The vessel's tonnage certificate.
  • (二)船舶吨位证明。
  • Where a taxable vessel berths at a place without a customs office for a force majeure, the person in charge of the vessel shall immediately report to the customs office nearby, and after the cause of the force majeure disappears, file a tonnage tax return with the customs office in accordance with the provisions of this Law.
  • 应税船舶因不可抗力在未设立海关地点停泊的,船舶负责人应当立即向附近海关报告,并在不可抗力原因消除后,依照本法规定向海关
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