Chinese-Invested Ships of "Flag of Convenience" with Import Tax Preferences Notice of CaiGuanShui [2013] No.48
[2013-09-22 16:41:08]
To local authorities of finance, administrations of state taxation, Guangdong Sub-Administration of China Customs, and local first-tier customs:
In accordance with China's policies for import taxation on returning Chinese-invested ships of "flag of convenience" (as provided in CaiGuanShui [2011] No.63):
During the twelfth five-year planning period, for the second batch, totally 14 Chinese-invested ships using "flag of convenience" may be exempted from import duties and import value-added tax; the tax-exempted ships shall be subjected to China's Regulations on Ship Registration (in China State Council Decree No. 155).
Annex: List of Chinese-Invested Ships of "Flag of Convenience" with Import Tax Preferences (omitted)
The Ministry of Finance of China
The General Administration of Customs of China (GACC)
The State Administration of Taxation of China
August 28, 2013
In accordance with China's policies for import taxation on returning Chinese-invested ships of "flag of convenience" (as provided in CaiGuanShui [2011] No.63):
During the twelfth five-year planning period, for the second batch, totally 14 Chinese-invested ships using "flag of convenience" may be exempted from import duties and import value-added tax; the tax-exempted ships shall be subjected to China's Regulations on Ship Registration (in China State Council Decree No. 155).
Annex: List of Chinese-Invested Ships of "Flag of Convenience" with Import Tax Preferences (omitted)
The Ministry of Finance of China
The General Administration of Customs of China (GACC)
The State Administration of Taxation of China
August 28, 2013
Source: ETCN
Related Articles:
- GACC Announcement No.24, 2015 (on Tax E-Pay in Paperless Customs Clearance)
(2015-06-05) - China Tax Admin Announcement No.13, 2014 on Foreign-Trade Serving Firms' Export Refund (Exemption)
(2014-03-18) - China Sets Tax on Low-grade Coal Imports; Impact on Indonesia Supplies Unclear
(2013-09-03) - LCCI Seeks Cut in Tax on Hybrid Cars' Import
(2013-05-23) - GACC Announcement No.18, 2013 on Tax Relief for Encouraged Investment Projects
(2013-04-11) - India Up Duty & Tax on High-end Consumer Goods
(2013-03-11) - EU to Tax More Imports of Chinese Steel Pipes
(2013-02-21) - Chinese Lighter Makers Evade EU Tax Via Vietnam
(2012-07-23) - India Considers Expanding Tax on Imported Power Gear
(2012-07-13) - China's Tax Policies Boost Software Industry Growth
(2012-07-05)
Most Read
- GACC Announcement No.10, 2017 on China-South Korea Goods Origin Info Exchange System
(2017-02-09) - Explanations on Compilation & Release of the "China Export Leading Indicator"
(2014-07-10) - GACC Announcement No.26, 2016 on (Cross-Border E-Commerce Retail Import/Export Control)
(2016-05-10) - GACC Announcement No.46, 2015 (on Uniform Social Credit Code Implementation)
(2015-10-10) - GACC Announcement No. 32, 2016 on (Uniform Social Credit Code for Legal Persons & Organizations)
(2016-05-13) - AQSIQ-CNCA Announcement No. 117, 2012 on Compulsory Certification-Free Products
(2012-08-16) - China Tariffs Implementation Plan for 2013
(2012-12-27) - Announcement of the General Administration of Customs of P. R. China, No. 43, 2010
(2010-07-06) - China Bans Export of Protected Fossils
(2010-11-25) - MOFCOM Decree No.3, 2014 on Overseas Investment Managing Measures
(2014-10-11)
