| PROVISIONAL PROCEDURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING THE LEVYING OF VESSEL TONNAGE DUES | | 中华人民共和国海关船舶吨税暂行办法 |
(Approved by the Financial and Economic Committee of the Government Administrative Councilon September 16,1952 and promulgated and come into effect by the General Customs Office on September 29 of the same year Announcement No. 6 of the GeneralAdministrationofCustoms on 1952) | |
（一九五二年九月十六日政务院财政经济委员会批准 一九五二年九月二十九日海关总署发布施行 海关总署1952年第6号通告） |
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| Article 1. Vessel tonnage dues (hereinafter simply referred to as tonnages)shall be levied by the Customs in accordance with these Procedures on foreign registered vessels and Chinese registered vessels chartered by foreign firms and Chinese or foreign registered vessels used by Chinese foreign joint ventures(including vessels sailing exclusively within the ports) sailing in the ports of the People's Republic of China. | | 第一条 在中华人民共和国港口行驶的外国籍船舶和外商租用的中国籍船舶，以及中外合营企业使用的中外国籍船舶（包括专在港内行驶的上项船舶），均按本办法由海关征收船舶吨税（以下简称吨税）。 |
It is not necessary for the said vessels paying tonnages to pay additional vehicle and vessel service licence fees to the tax authorities. | |
前项应完吨税船舶，毋庸另向税务机关完纳车船使用牌照税。 |
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| Article 2. Tonnages are divided into two types: one to be paid once every three months and the other to be paid once every 30 days, to be chosen by the payers themselves when they apply for the payment of the tonnages. The scale and rate of the tonnages areas follows: | | 第二条 吨税分三个月期缴纳与三十天期缴纳两种，由纳税人于申请完税时自行选报，其税级税率列明如下： |
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┎──────┰──────────┰───────┰───────────┒ |
| (1) Those to be paid once every three months: | | ┃船舶种类 ┃ 吨 位 ┃每吨吨税 ┃ 附 注 ┃ |
(See table c001.tba) | | ┃ ┃ ┃ （人民币） ┃ ┃ |
| | ┠──┰───╂──────────╂───────╂───────────┨ |
| (2) Those to be paid once every 30 days shall be levied at half the rates in the above list. | | │机 │ 轮 │ 50吨以下 │ 3角 │按净吨位计征，尾数在半│ |
The tonnage shall be levied on an incoming vessel from the date of its declaration for import. If the vessel does not leave China at the expiration of the tonnage licence, the levy shall be continued as from the second day of the expiration. | | │ │ │ 51吨至 150吨 │ 3角5分 │吨以下者免征其尾数，半│ |
| | │ │ │ 151吨至 300吨 │ 4角 │吨及超过半吨但不及一 │ |
| Article 3. The tonnage for a vessel which is registered in or belongs to a foreign country which has entered into a treaty or agreement with the People's Republic of China for mutual preferential treatment of tonnages or fees levied on vessels shall be levied at a preferential rate. The rates of tonnages to be levied once every three months are as follows: | | ┃ ┃ ┃ 301吨至 500吨 ┃ 4角5分 ┃吨者则晋按一吨计算；又┃ |
(See table c001.tbb) | | ┃ ┃ 汽 ┃ 501吨至1,000吨 ┃ 6角 ┃不及一吨的小型船舶，除┃ |
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