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Regulations for Taxation on the Transportation Inc
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1974.07.01
MINISTRY OF FINANCE
 REGULATIONS  FOR TAXATION ON THE TRANSPORTATION INCOME OF VESSELS OF
FOREIGN NATIONALITY
 (Issued by Ministry of Finance of the People's Republic of China on
June 21, 1974)
 In  pursuance  of the decision of the State Council of the People's
Republic  of  China,  the  " Regulations for Taxation on the
Transportation Incomes of Vessels of Foreign Nationality " is hereby
enacted and issued as follows:
  (1)   An   industrial-commercial   unified  tax  and  an
industrial-commercial income  tax  shall  be  levied on the gross
transportation income (including the  basic  freight  and various
surcharges)  derived  from  each voyage of a vessel  of foreign
nationality carrying outward cargo and/or passengers from a port of
China. These two taxes shall be assessed together at the rate of three
per  cent  (3%) of the gross income, of which two and a half per cent
(2.5%)  is  the industrial commercial unified tax and a half per cent
(0.5%) the  industrial-commercial  income tax. In addition, a local
surcharge shall be levied at one per cent (1%) of the amount of the
above tax assessment.
 (2)  The taxpayer shall be the carrier of each vessel of foreign
nationality carrying  outward  cargo and/or passengers from a port
of China. He shall report and pay the taxes to the Tax Bureau located
at the port concerned as soon as possible and not later than thirty
(30) days after the departure of the vessel from the port.
 (3)  In the case of the vessels of those countries which have
signed "Maritime  Transport  Agreements"or other agreements with the
Government of the  People's Republic of China in which there are
provisions for reciprocal reduction or exemption of taxes, the taxes
on their transportation income shall be reduced or exempted according
to the relevant provisions of those agreements.
 (4)  Where  a taxpayer fails to report and pay the required taxes
within the aforesaid  time limit,a delay charge shall be imposed
at one thousandth (0.1%) per day of the amount of the taxes due
for the number of days delayed.  Should  a  taxpayer  evade or
understate  the tax payment, he is liable,  besides making full
payment  of the amount of tax so evaded or understated, to a penalty
up to five times of the said amount, depending on the seriousness of
the offence; in the case of a serious violation of these Regulations,
the  matter  shall  be dealt with by the authorities concerned
according to law.
 (5)  The present Regulations shall come into force as from zero hour
(local time), July 1, 1974.
 The  right  of  interpretation of the present Regulations rests
with the Ministry of Finance of the People's Republic of China.



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