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Vessel Tonnage Tax Law of the People's Republic of China (2018 Amendment) [Effective]
中华人民共和国船舶吨税法(2018修正) [现行有效]
【法宝引证码】

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; and amended according to the Decision of the Standing Committee of the National People's Congress to Amend Fifteen Laws Including the Law of the People's Republic of China on the Protection of Wild Animals at the Sixth Session of the Standing Committee of the 13th National People's Congress of the People's Republic of China on October 26, 2018) (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 根据2018年10月26日第十三届全国人民代表大会常务委员会第六次会议《关于修改〈中华人民共和国野生动物保护法〉等十五部法律的决定》修正)

Article 1 Vessel 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 4 Tonnage 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申报纳税。
Article 8 The obligation to pay tonnage tax shall occur on the date when a taxable vessel enters a 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 departed from the port after its tonnage tax certificate expires, an application shall be filed for a new tonnage tax certificate, and tonnage tax shall be paid continuously from the day following the expiry date of the previous certificate. 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。
Article 9 The following vessels shall be exempt from tonnage tax:   第九条 下列船舶免征吨税:
(1)A vessel with an amount of tax payable of 50 yuan or less. (一)应纳税额在人民币五十元以下的船舶;
(2) An empty vessel that is imported and enters the port for the first time, the ownership of which is obtained from overseas by means such as purchase, gift, 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;
(3) A vessel without loading and unloading goods and passengers within 24 hours after the tonnage tax certificate expires. (三)吨税执照期满后二十四小时内不上下客货的船舶;
(4) Non-motor-powered vessels (excluding non-motor-powered barges). (四)非机动船舶(不包括非机动驳船);
(5) Fishing vessels for fishing oraquaculture. (五)捕捞、养殖渔船;
(6) A vessel that takes refuge, undergoes quarantine, repair, or conversion, terminates operation, or is dismantled, without loading and unloading goods and passengers. (六)避难、防疫隔离、修理、改造、终止运营或者拆解,并不上下客货的船舶;
(7) Vessels exclusively used or requisitioned by military or armed police forces. (七)军队、武装警察部队专用或者征用的船舶;
(8) Police vessels. (八)警用船舶;
(9) Vessels of embassies or consulates in China of foreign countries or representative offices in China of international organizations and their relevant personnel, which shall be exempt from tax in accordance with the provisions of laws. (九)依照法律规定应当予以免税的外国驻华使领馆、国际组织驻华代表机构及其有关人员的船舶;
(10) Other vessels as prescribed by the State Council. (十)国务院规定的其他船舶。
Tax exemption provisions issued under item (10) of the preceding paragraph shall be filed by the State Council with the Standing Committee of the National People's Congress. 前款第十项免税规定,由国务院报全国人民代表大会常务委员会备案。
Article 10 Where a taxable vessel falls under any of the following circumstances within the term of its tonnage tax certificate, the customs office shall endorse an extension of the term of the certificate according to the actual number of days of existence of the circumstance:   第十条 在吨税执照期限内,应税船舶发生下列情形之一的,海关按照实际发生的天数批注延长吨税执照期限:
(1) The vessel takes refuge or undergoes quarantine, repair, or conversion, without loading and unloading goods and passengers. (一)避难、防疫隔离、修理、改造,并不上下客货;
(2) The vessel is requisitioned by military or armed police forces. (二)军队、武装警察部队征用。
Article 11 A vessel as described in paragraph 1(5) to (9) of Article 9 or in Article 10 of this Law shall provide supporting documents or documents proving user relationships with legal force as issued by the maritime administration, the fishery vessel administrative department, or any other department or institution, stating the basis of and reasons for tax exemption or extension of the term of the tonnage tax certificate.   第十一条 符合本法第九条第一款第五项至第九项、第十条规定的船舶,应当提供海事部门、渔业船舶管理部门等部门、机构出具的具有法律效力的证明文件或者使用关系证明文件,申明免税或者延长吨税执照期限的依据和理由。
Article 12 The person in charge of a taxable vessel shall make full tax payment within 15 days after the customs office fills out and issues a tonnage tax payment certificate. If no full tax payment is made within the prescribed time limit, the customs office shall impose a late payment penalty of 0.5‰ of the overdue tax payment per day from the date when the tax payment becomes overdue to the date when full tax payment is made.   第十二条 应税船舶负责人应当自海关填发吨税缴款凭证之日起十五日内缴清税款。未按期缴清税款的,自滞纳税款之日起至缴清税款之日止,按日加收滞纳税款万分之五的税款滞纳金。
Article 13 Where, with the approval of the customs office, the person in charge of a taxable vessel has made a declaration in advance and completed the exit-entry formalities before the taxable vessel arrives at the port, the person in charge of the taxable vessel shall provide the customs office with security commensurate with the fulfillment of its tonnage tax payment obligation according to the law; and after the taxable vessel arrives at the port, file a tonnage tax return with the customs office in accordance with the provisions of this Law.   第十三条 应税船舶到达港口前,经海关核准先行申报并办结出入境手续的,应税船舶负责人应当向海关提供与其依法履行吨税缴纳义务相适应的担保;应税船舶到达港口后,依照本法规定向海关申报纳税。
The following property and rights may be provided as security: 下列财产、权利可以用于担保:
(1) Renminbi and freely convertible currencies. (一)人民币、可自由兑换货币;
(2) Bills of exchange, promissory notes, checks, bonds, and certificates of deposit. (二)汇票、本票、支票、债券、存单;
(3) Letters of guarantee from banks and non-banking financial institutions. (三)银行、非银行金融机构的保函;
(4) Other property and rights as recognized by the customs office according to the law. (四)海关依法认可的其他财产、权利。
Article 14 Where the net tonnage of a taxable vessel changes due to repair or conversion during the term of its tonnage tax certificate, the tonnage tax certificate shall remain effective. When the taxable vessel undergoes the exit-entry formalities, supporting documents on the vessel's repair or conversion shall be provided.   第十四条 应税船舶在吨税执照期限内,因修理、改造导致净吨位变化的,吨税执照继续有效。应税船舶办理出入境手续时,应当提供船舶经过修理、改造的证明文件。
Article 15 Where the applicable tax rate for a taxable vessel changes during the term of its tonnage tax certificate due to any adjustment to taxable items and tax rates or the change of the vessel's registry, the tonnage tax certificate shall remain effective.   第十五条 应税船舶在吨税执照期限内,因税目税率调整或者船籍改变而导致适用税率变化的,吨税执照继续有效。
Where the applicable tax rate changes due to the change of a taxable vessel's registry, supporting documents on the change of the vessel's registry shall be provided when the vessel undergoes the exit-entry formalities. 因船籍改变而导致适用税率变化的,应税船舶在办理出入境手续时,应当提供船籍改变的证明文件。
Article 16 Where a tonnage tax certificate is destroyed or lost before it expires, a written application for issuing a duplicate of the tonnage tax certificate shall be filed with the customs office issuing the original certificate, and no extra tax is required.   第十六条 吨税执照在期满前毁损或者遗失的,应当向原发照海关书面申请核发吨税执照副本,不再补税。
Article 17 Where the customs office discovers any underpaid or unpaid tax, it shall, within one year from the date when the tax becomes payable by the taxable vessel, recover the tax owed. However, if the tax is underpaid or unpaid due to the taxable vessel's violation of the relevant provisions, the customs office may, within three years from the date when the tax becomes payable, recover the tax owed, and impose a late payment penalty of 0.5‰ of the amount of underpaid or unpaid tax per day from the date when the tax becomes payable.   第十七条 海关发现少征或者漏征税款的,应当自应税船舶应当缴纳税款之日起一年内,补征税款。但因应税船舶违反规定造成少征或者漏征税款的,海关可以自应当缴纳税款之日起三年内追征税款,并自应当缴纳税款之日起按日加征少征或者漏征税款万分之五的税款滞纳金。
Where the customs office discovers any overpaid tax, it shall notify within 24 hours the taxable vessel of undergoing the refund formalities, with interest paid as per that on demand bank deposits over the same period. 海关发现多征税款的,应当在二十四小时内通知应税船舶办理退还手续,并加算银行同期活期存款利息。
Where a taxable vessel discovers any overpaid tax, it may, within three years from the date when the tax was paid, require in writing the customs office to refund the excess, with interest paid as per that on demand bank deposits over the same period; and the customs office shall, within 30 days of accepting the tax refund application, verify it and notify the vessel of undergoing the refund formalities. 应税船舶发现多缴税款的,可以自缴纳税款之日起三年内以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息;海关应当自受理退税申请之日起三十日内查实并通知应税船舶办理退还手续。
The taxable vessel shall undergo the relevant refund formalities within three months of receipt of the notice as mentioned in paragraph 2 or 3 of this article. 应税船舶应当自收到本条第二款、第三款规定的通知之日起三个月内办理有关退还手续。
Article 18 Where a taxable vessel has any of the following conduct, the customs office shall order it to take corrective action within a prescribed time limit, and impose a fine of not less than 2,000 yuan nor more than 30,000 yuan or if the taxable vessel fails to pay or underpays the tax payable, a fine of not less than 50% nor more than five times the tax owed but not less than 2,000 yuan, on the vessel:   第十八条 应税船舶有下列行为之一的,由海关责令限期改正,处二千元以上三万元以下的罚款;不缴或者少缴应纳税款的,处不缴或者少缴税款百分之五十以上五倍以下的罚款,但罚款不得低于二千元:
(1) Failing to file a tax return or receive a tonnage tax certificate as required. (一)未按照规定申报纳税、领取吨税执照;
(2) Failing to submit for verification a tonnage tax certificate (or apply for verification of the electronic information on the tonnage tax certificate) or provide any other supporting document as required. (二)未按照规定交验吨税执照(或者申请核验吨税执照电子信息)以及提供其他证明文件。
Article 19 Tonnage taxes, penalties for late tax payment, and fines shall be calculated in Renminbi.   第十九条 吨税税款、税款滞纳金、罚款以人民币计算。
Article 20 Where this Law is silent regarding tonnage tax collection, the provisions of laws and administrative regulations on the administration of tax collection shall apply.   第二十条 吨税的征收,本法未作规定的,依照有关税收征收管理的法律、行政法规的规定执行。
Article 21 The following terms in this Law and the Table of Taxable Items and Tax Rates for Tonnage Tax attached thereto shall have the following meanings respectively:   第二十一条 本法及所附《吨税税目税率表》下列用语的含义:
“Net tonnage” means the net tonnage indicated on a vessel tonnage certificate issued by or issued as authorized by the government of the country (or region) of the vessel's registry. 净吨位,是指由船籍国(地区)政府签发或者授权签发的船舶吨位证明书上标明的净吨位。
“Non-motor-powered vessel” means a vessel that has no power device installed in it and is driven by an external force. 非机动船舶,是指自身没有动力装置,依靠外力驱动的船舶。
“Non-motor-powered barge” means a non-motor-powered vessel registered as a barge with the vessel registration authority. 非机动驳船,是指在船舶登记机关登记为驳船的非机动船舶。
“Fishing vessel for fishing oraquaculture” means a vessel registered as a vessel for fishing oraquaculture with the fishery vessel administrative department of the People's Republic of China. 捕捞、养殖渔船,是指在中华人民共和国渔业船舶管理部门登记为捕捞船或者养殖船的船舶。
“Tugboat” means a specialized operation vessel exclusively used for dragging (or pushing) transportation vessels. 拖船,是指专门用于拖(推)动运输船舶的专业作业船舶。
“Term of a tonnage tax certificate” means a period calculated on the basis of the days in the Gregorian calendar year. 吨税执照期限,是指按照公历年、日计算的期间。
Article 22 This Law shall come into force July 1, 2018, upon which the Interim Regulation of the People's Republic of China on Vessel Tonnage Tax issued by the State Council on December 5, 2011, shall be repealed.   第二十二条 本法自2018年7月1日起施行。2011年12月5日国务院公布的《中华人民共和国船舶吨税暂行条例》同时废止。
Annex: 附件:
Table of Taxable Items and Tax Rates for Tonnage Tax 

税目

(按船舶净吨位划分)

税率(元/净吨)



备注

普通税率

(按执照期限划分)

优惠税率

(按执照期限划分)

1年

90日

30日

1年

90日

30日

不超过2000净吨

12.6

4.2

2.1

9.0

3.0

1.5

1.拖船按照发动机功率每千瓦折合净吨位0.67吨。

2.无法提供净吨位证明文件的游艇,按照发动机功率每千瓦折合净吨位0.05吨。

3.拖船和非机动驳船分别按相同净吨位船舶税率的50%计征税款。

超过2000净吨,但不超过10000净吨

24.0

8.0

4.0

17.4

5.8

2.9

超过10000净吨,但不超过50000净吨

27.6

9.2

4.6

19.8

6.6

3.3

超过50000净吨

31.8

10.6

5.3

22.8

7.6

3.8

Taxable Items (by the Net Tonnage of a Vessel) 

Tax Rates (Yuan/Net Ton)Remarks
General Tax Rate (by the Term of a Tonnage Tax Certificate)Preferential Tax Rate (by the Term of a Tonnage Tax Certificate)
One year90 days30 daysOne year90 days30 days
Not more than 2,000 net tons12.64.22.19.03.01.51. For a tugboat, each kilowatt of its engine power is converted to the net tonnage of 0.67 ton. 2. If a net tonnage certificate cannot be provided for a yacht, each kilowatt of its engine power is converted to the net tonnage of 0.05 ton. 3. Tax on a tugboat or a non-motor-powered barge shall be calculated and collected at 50% of the tax rate for a vessel with the same net tonnage.
More than 2,000 net tons nor more than 10,000 net tons24.08.04.017.45.82.9
More than 10,000 net tons nor more than 50,000 net tons27.69.24.619.86.63.3
More than 50,000 net tons31.810.65.322.87.63.8
 
     
     
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