| Notice of the Ministry of Finance on Issuing the List of Countries (Regions) to Which the Preferential Rates of Vessel Tonnage Tax Apply (2018) | | 财政部关于印发适用船舶吨税优惠税率国家（地区）清单的通知 |
| (No. 21 [2018] of the Ministry of Finance) | | （财关税〔2018〕21号） |
| General Administration of Customs: | | 海关总署： |
| For the purpose of facilitating the implementation of the Vessel Tonnage Tax Law of the People's Republic of China, the List of Countries (Regions) to Which the Preferential Rates of Vessel Tonnage Tax Apply (see Annex) is hereby issued to you. | | 为配合《中华人民共和国船舶吨税法》的实施，现将适用船舶吨税优惠税率的船籍国（地区）清单（见附件）印送你署。 |
| This notice shall be implemented from July 1, 2018, upon which the Notice of the Ministry of Finance on Issuing the List of Countries (Regions) to Which the Preferential Rates of Vessel Tonnage Tax Apply (No. 92 [2011], Ministry of Finance) and the Notice of the Ministry of Finance on the Application of the Preferential Rates of Vessel Tonnage Tax to the Taxable Vessels of the Nationality of Liberia (No. 5 [2016], Ministry of Finance) shall be repealed. | | 本通知自2018年7月1日起实施。《财政部关于印送适用船舶吨税优惠税率国家（地区）清单的通知》（财关税〔2011〕92号）和《财政部关于利比里亚共和国籍的应税船舶适用船舶吨税优惠税率的通知》（财关税〔2016〕5号）同时废止。 |
| ．．．．．． | | ．．．．．． |
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