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International shipping tax

by:CNS     2021-07-14
International Maritime Taxation 2021-06-20 20:33:36 According to the 'Measures for Taxation of Revenues from Ship Transportation by Foreign Companies' (Faishui Zi [1996] 087) (hereinafter referred to as 'Taxation Measures'), foreign companies use ships to collect taxes. If a Chinese port group transports passengers, goods or mail out of the country, the transportation receipts obtained shall be taxed in China. The carrier who obtains the transportation receipt is the taxpayer, including: (1) time charter ships, with foreign companies as taxpayers; (2) chartering ships, with foreign shipowners as taxpayers; (3) China chartering ships of foreign nationality as taxpayers If the charter is sublet to a foreign company, the foreign company is the taxpayer. (4) The foreign company is the taxpayer of a Chinese ship that is time chartered by a foreign company, and the other foreign nationality is the taxpayer of the ship. Guangzhou to Weifang Logistics In order to further strengthen and improve the tax management of foreign companies’ shipping revenues and the management of foreign payments in the international shipping industry, the State Administration of Taxation and the State Administration of Foreign Exchange issued the “Regarding Strengthening of Foreign Companies’ Shipping Revenues” on December 4, 2001. “Notice on the Administration of Taxation of People’s Taxes and the Administration of Outbound Payments by the International Maritime Industry” (Guo Shui Fa匚2001彐139 × hereinafter referred to as the “Notice”. The notice shall be implemented from May 1, 2002. The “Notice” stipulates that it is responsible for shipping The unit or individual that the recipient foreign company directly or indirectly pays the freight is the tax withholding agent of the foreign company, including wholly foreign-owned shipping companies, national shipping agency companies, international freight forwarding companies, and other foreign companies that pay international ocean freight. Units or individuals. The withholding agent uses the total amount of the external freight paid as the total amount of the taxpayer before each external payment of freight, and directly withholds the tax payable from the taxpayer's total freight according to the prescribed tax rate. At the same time, withholding The obligor should respectively submit the 'Report Form for Withholding and Payment of Foreign Companies' Ship Transportation Income Income Taxes' to the local competent State Taxation Bureau, and the 'Report Form for Withholding and Payment of Foreign Companies' Ship Transportation Income Income Taxes' to the Local Taxation Bureau. In accordance with the double taxation avoidance agreements, mutual exemption of maritime enterprise international transportation receipts agreements, maritime agreements and other relevant agreements concluded between China and other countries, foreign companies that can enjoy tax reduction or tax exemption treatment must themselves or entrust their withholding agents Fill in the 'Certificate Form for the Exemption of Enterprise Income Tax for the Receipt of Ship Transportation by Foreign Companies' to the local competent State Administration of Taxation, and fill out the 'Certificate Form for Exemption of Business Tax for the Receipt of Ship Transportation by Foreign Companies' to the local competent local tax bureau, and provide other relevant certificates Documents. Those who fail to declare tax exemption or cannot provide relevant supporting documents are not eligible for tax exemption treatment. If foreign companies cannot submit the tax exemption certificate in time, they should first pay tax according to the regulations and apply for tax refund after obtaining the tax exemption certificate. The withholding agent is in international trade When paying freight to a foreign company under the export item, the tax payment certificate or tax exemption certificate shall be submitted to the designated foreign exchange bank. If the tax payment certificate or tax exemption certificate cannot be provided as required, foreign exchange shall not be paid. Guangzhou to Jining logistics is based on the 'Tax Collection Management Law' It is stipulated that if the withholding agent should withhold the undeducted, receivable but not collecting tax, the tax authority shall recover the tax from the taxpayer, and the withholding agent shall deduct more than 50% of the undeducted and receivable uncollected tax. Fines below three times.
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