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Announcement of Chinese Ministry of Finance on Tax
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1982.04.30
MINISTRY OF FINANCE
 ANNOUNCEMENT  OF  CHINESE  MINISTRY  OF  FINANCE ON TAXATION ON
REVENUE OF FOREIGN FREIGHT AND PASSENGER SHIPS
(Issued by the Ministry of Finance on April 30, 1982)
 With  the  promulgation of the Income Tax Law of the PRC Concerning
Foreign Enterprises  and  detailed  rules and regulations for its
implementation, regulations  for  taxation  on  the transportation
incomes  of  vessels of foreign  nationalities should be changed
accordingly.  To facilitate the implementation, an announcement is
hereby made:
 @@  (1)  The  income  tax of a foreign ship from freight and
passenger transport  shippings  in  Chinese ports should be paid
according to the provisions  of  the  Income Tax Law Concerning
Foreign  Enterprises. And according to Article 25 of the detailed
rules and regulations for the implementation of the above law, five
per cent of the total revenue of a foreign ship from freight and
passenger  transport shippings in Chinese ports will be considered
taxable  income.  It  is  calculated that for a foreign  ship
producing  revenue  of less than Rmb five million in each shipment
the  total  tax  burden  will be 4.024% of the total revenue. This
includes  1%  for income tax, 0.5% for local income tax, 2.5%
for consolidated  industry  and commercial tax plus 0.025% for local
surtax. In order  to  simplify the procedures for the collection of
taxes as mentioned above, the rate for the overall tax burden shall be
used.
 @@  (2)  According  to Article 14 of the Foreign Enterprise Income
Tax Law, in  the  event that the income tax and the local income
tax are not paid within the prescribed time limit, a fine of 0.5% of
the overdue tax payment will be imposed on a daily basis.
 @@  (3)  The  "Regulations  for  Taxation on the Transportation
Incomes of Vessels of Foreign Nationalities", promulgated on June
21, 1974, will remain in force as far as tax declaration, reduction
and exemption and the handling of defaults are concerned.



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