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| Order of the State Council | | 国务院令 |
(No. 610) | |
（第610号） |
The Interim Regulation of the People's Republic of China on Vessel Tonnage Tax, as adopted at the 182nd executive meeting of the State Council on November 23, 2011, is hereby issued, and shall come into force on January 1, 2012. | |
《中华人民共和国船舶吨税暂行条例》已经2011年11月23日国务院第182次常务会议通过，现予公布，自2012年1月1日起施行。 |
Premier Wen Jiabao | |
总 理 温家宝 |
December 5, 2011 | |
二○一一年十二月五日 |
Interim Regulation of the People's Republic of China on Vessel Tonnage Tax | |
中华人民共和国船舶吨税暂行条例 |
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| Article 1 Vessels that enter the domestic ports of the People's Republic of China from overseas ports (hereinafter referred to as “taxable vessels”) shall pay vessel tonnage tax (hereafter “tonnage tax”) in accordance with this Regulation. | | 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），应当依照本条例缴纳船舶吨税（以下简称吨税）。 |
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| 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, which is attached to this Regulation. | | 第二条 吨税的税目、税率依照本条例所附的《吨税税目税率表》执行。 |
Adjustments to the Table of Taxable Items and Tax Rates for Tonnage Tax shall be decided by the State Council. | |
《吨税税目税率表》的调整，由国务院决定。 |
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| Article 3 The rates for tonnage tax shall be classified into preferential rates and general rates. | | 第三条 吨税设置优惠税率和普通税率。 |
The preferential rates for tonnage tax shall apply to the taxable vessels with the nationality of the People's Republic of China or the nationality of any other country (region) that has signed an agreement or treaty with the People's Republic of China having a reciprocal most-favored-nation treatment clause for vessel taxes. | |
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。 |
The general rates for tonnage tax shall apply to all other taxable vessels. | |
其他应税船舶，适用普通税率。 |
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| Article 4 Tonnage tax shall be collected on the basis of the net tonnage of vessels and the term of tonnage tax license. | | 第四条 吨税按照船舶净吨位和吨税执照期限征收。 |
Each time when a person in charge of a taxable vessel declares taxes, he or she may apply for a tonnage tax license for a specified term 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。 |
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| Article 5 The taxable amount for tonnage tax 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。 |
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| Article 6 Customs offices shall be responsible for collecting tonnage tax. Customs offices shall issue tax payment receipts 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 a guarantee for the payment of tonnage tax, the customs office shall fill out and issue a tonnage tax license according to the term of the license applied for and received by the said person. | |
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。 |
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| Article 7 When going through the formalities for entry at the port of entry, the person in charge of a taxable vessel shall declare tax with the customs office to receive a tonnage tax license or submit a tonnage tax license for verification. When undergoing exit formalities before leaving the port, the tonnage tax license shall be submitted for verification. | | 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。应税船舶在离开港口办理出境手续时，应当交验吨税执照。 |
To apply for a tonnage tax license, 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： |
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| 1. a certificate of the vessel's registry or a certificate issued by the maritime administration regarding the deposit of the certificate of the vessel's registry; and | | （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； |
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| 2. a vessel tonnage certificate. | | （二）船舶吨位证明。 |
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| Article 8 The obligation to pay tonnage tax arises on the date when a taxable vessel enters port. | | 第八条 吨税纳税义务发生时间为应税船舶进入港口的当日。 |
Where a taxable vessel has not left port after its tonnage tax license expires, a new tonnage tax license shall be applied for and tonnage tax shall be paid from the date immediately following the date on which the former license expired. | |
应税船舶在吨税执照期满后尚未离开港口的，应当申领新的吨税执照，自上一次执照期满的次日起续缴吨税。 |
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| Article 9 The following vessels shall be exempt from tonnage tax: | | 第九条 下列船舶免征吨税： |
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| 1. vessels with a taxable amount of 50 yuan or less; | | （一）应纳税额在人民币50元以下的船舶； |
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| 2. empty vessels that enter the port for the first time and whose ownership is obtained from overseas by means such as purchase, donation or inheritance; | | （二）自境外以购买、受赠、继承等方式取得船舶所有权的初次进口到港的空载船舶； |
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3. vessels that do not carry goods or passengers within 24 hours after the tonnage tax license expires;
．．．．．． | | （三）吨税执照期满后24小时内不上下客货的船舶；
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