(1) Taxpayers of time charters dispatched by foreign chartering companies for the buyer;
(two) chartering, with foreign shipowners as taxpayers;
(3) If a foreign ship chartered by China is subletted to a foreign company for leasing, the foreign company shall be the taxpayer;
(four) China ships chartered by foreign companies, with foreign companies as taxpayers;
(5) Other foreign ships shall be taxed by their shipping companies.
Companies that have been approved to operate ocean shipping agency business according to law (hereinafter referred to as ocean shipping agency companies) are withholding agents for tax payable. Article 4 Taxpayers' tax payable shall be calculated according to the total income obtained by taking passengers, goods or mails out of the country each time, and the comprehensive collection rate shall be 4.65%, including 3% business tax and 1.65% enterprise income tax. Article 5 The term "gross income" as mentioned in Article 4 of these Measures refers to the sum of passenger income and freight income for every time a taxpayer-operated ship transports passengers, goods or mail from China port to its destination, and expenses and expenses shall not be deducted. Passenger income includes air ticket income, overweight baggage freight, meals, insurance, service and entertainment expenses. Freight revenue includes basic freight and various surcharges. Article 6 When a foreign company carries passengers, goods or mail out of the country, it shall notify the foreign shipping agent of the carrier's address, the national flag hoisted by the ship, the passengers' information, the type and quantity of goods and the arrival date, and notify the foreign shipping agent of the freight rate. Article 7 If a foreign company carries passengers, goods or mail out of the country by ship and entrusts an ocean shipping agency to calculate and collect the freight, the ocean shipping agency shall, after collecting the freight, directly deduct the tax payable from the taxpayer's total income according to the comprehensive collection rate stipulated in Article 4 of these Measures. Article 8 If a foreign company carries passengers, goods or mail out of the country by ship and fails to collect the freight through an ocean shipping agent, the ocean shipping agent shall calculate the estimated tax according to the comprehensive collection rate stipulated in Article 4 of these Measures, and notify the taxpayer to remit the estimated tax together with the port use fee reserve fund before the ship arrives in Hong Kong, and the ocean shipping agent shall collect the tax.
After a foreign company carries passengers, goods or mail out of the country by ship, the ocean shipping agent shall notify the taxpayer to declare the total transportation income and tax payable to the tax authorities at the same time as the actual number of passengers, goods or mail carried out by cable, and attach the freight settlement certificate. The time limit for taxpayers to declare and pay taxes to the tax authorities shall not exceed 60 days from the date of departure of the ship. Article 9 An ocean shipping agent shall, within 65,438+00 days from the date of withholding and remitting, pay the tax withheld and remitted in accordance with the provisions of Articles 7 and 8 of these Measures to the state treasury, and submit the list of ocean shipping agency business, freight settlement statistics and tax withholding and remitting report of shipping income of last month to the local tax authorities at the port before 65,438+05 of the following month. Article 10 If a taxpayer fails to provide complete and accurate information as stipulated in Articles 6 and 8 of these Measures, and the total income cannot be calculated correctly, the ocean shipping agent shall promptly report to the tax authorities where the port is located. The local tax authorities at the port may, in conjunction with ocean shipping agents, refer to the usual price of passengers or goods transported under the same or similar international circumstances, or check the corresponding total income and tax amount of taxpayers according to the freight schedule formulated by the relevant departments of China. Article 11 If a foreign company carries passengers, goods or mail out of the country at several ports within the territory of China in the same ship, it shall pay taxes at the ports of origin according to its transportation income from carrying passengers, goods or mail at each port. However, if the same ship continuously charters a ship to transport goods or mail out of several ports in China, and its freight income adopts the net lump sum method, all its transportation income will be taxed at the first port where the goods or mail are shipped out; If the method of lump-sum payment of freight and port surcharge is adopted, the income from lump-sum payment of freight shall be taxed at the first port of shipment of goods or mail, and the income from port surcharge shall be taxed at the port of departure of goods or mail respectively. Article 12 Where passengers, goods or mail are shipped out of China port and transported to their destinations through other countries or regions, business tax shall be levied on the balance of all the freight paid by taxpayers minus the freight paid to subsequent transportation enterprises, and enterprise income tax shall be levied on the total transportation income of bills of lading. Article 13 When an ocean shipping agent withholds and collects taxes in accordance with these Measures, the tax authorities shall pay the withholding agent the handling fee for withholding and collecting taxes in accordance with regulations.