| Announcement of the Ministry of Finance and the State Taxation Administration on the Individual Income Tax Policies for Oceangoing Seafarers | | 财政部、税务总局关于远洋船员个人所得税政策的公告 |
| (Announcement No. 97 [2019] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2019年第97号） |
| The individual income tax policies for oceangoing seafarers are hereby announced as follows: | | 现就远洋船员个人所得税政策公告如下： |
| I. For an oceangoing seafarer who has sailed on board in the aggregate for 183 days or more during a tax year, the income from wages and salaries obtained by him or her shall be included in the taxable income at 50% of the income obtained, and individual income tax shall be paid in accordance with the law. | | 一、一个纳税年度内在船航行时间累计满183天的远洋船员，其取得的工资薪金收入减按50%计入应纳税所得额，依法缴纳个人所得税。 |
II. For the purpose of this Announcement, the term “oceangoing seafarers” means seafarers on vessels engaged in international voyages that are registered with the maritime safety administrations and oceangoing fishing seafarers that are registered with the fishery administrative departments in accordance with the law.
．．．．．． | | 二、本公告所称的远洋船员是指在海事管理部门依法登记注册的国际航行船舶船员和在渔业管理部门依法登记注册的远洋渔业船员。
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