Ship tonnage tax is also called tonnage tax. The tax levied by the customs on the net tonnage of foreign ships when they enter and leave the port. The main reason is that foreign ships have to pay a certain fee when they use port facilities and navigation AIDS, such as lighthouses and navigation AIDS. Therefore, some countries also call tonnage tax lighthouse tax.

Ships registered in China hired by foreign businessmen, ships registered in China used by Sino-foreign joint ventures, and foreign ships chartered by China to sail at sea and engage in coastal trade shall pay tonnage tax in accordance with regulations. The tonnage tax levied on ships that have been specially approved to sail in ports without customs in China shall be levied by the local taxation bureau. ?

Extended data

Ships entering domestic ports from ports outside China shall be levied tonnage tax according to the tonnage tax items and tax rates attached to the Provisional Regulations. According to the net tonnage of the ship, the tax items are divided into four grades: no more than 2000 net tons, 2000 to 1 10,000 net tons, 1 10,000 to 50,000 net tons, and more than 50,000 net tons; The tax rate is set according to the net tonnage of the ship and the term of the tonnage tax license, which is divided into ordinary tax rate and preferential tax rate.

If the customs finds that the tax is underpaid or omitted, it shall pay the tax within one year from the date when the taxable ship should pay the tax. However, if a taxable ship violates the regulations and thus underpays or misses the tax payment, the customs may recover the tax within three years from the date of tax payment, and impose a late fee of 0.5% of the tax underpayment or missed tax payment on a daily basis from the date of tax payment.

If the customs discovers that it has overpaid the tax, it shall notify the taxable ship to go through the formalities of tax refund within 24 hours, and add the interest of the bank's demand deposit for the same period. If a tax paying vessel finds that it has overpaid the tax, it may, within three years from the date of paying the tax, request the customs in writing to refund the overpaid tax, plus the interest of the bank's current deposit for the same period; The customs shall, within 30 days from the date of accepting the application for tax refund, verify and notify the taxable ship to go through the formalities for tax refund.

Baidu Encyclopedia-People's Republic of China (PRC) Ship Tonnage Tax Law

Baidu Encyclopedia-Ship Tonnage Tax