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Under the shipping income by foreign tax policy (taxation word [1996]087) (hereinafter referred to as the tax rules) provides that foreign company to ship from Hong Kong, China shipped Tibetan passengers, cargo or mail out of the country, transport gained income, income from taxes. Made transport income of carrier for taxpayers. package words real party sent ship of period Charter, to foreign company for taxpayers; tenant ship, to foreign by East for taxpayers; China rental outside nationality ship again to rent way sublet to foreign company of, to foreign Division for taxpayers; foreign company period rent of in the nationality ship, to foreign company for taxpayers, other foreign nationality boat, to its ship company for taxpayers. Pay the total amount of sales tax for the income 3%, 1.65% of the total corporate income tax revenues.
In order to further strengthen and perfect the foreign Division of tax on shipping income management and international external payments management in the maritime industry, the State administration of taxation, and have their own foreign exchange authority published on December 4, 2001 on shipping income by foreign tax administration of foreign and international shipping industry management of the (internal revenue service [2001]139) (hereinafter referred to as the circular. Since 2002 the notice 5 o'clock 1st.
(Notification), responsible for shipping income by foreign firms, directly or indirectly, pay the shipping units or individuals for withholding tax payable by foreign companies, including foreign-owned shipping company, national shipping agencies company, international freight forwarding company, and other external units or individuals pay international shipping fees. Withholding on every payment before shipping, total foreign payment of freight is taxable in total, in accordance with the provisions of the tax withheld from the taxpayer's total freight directly taxable. Meanwhile, withholding agents should separately submit to competent local State administration of taxation (withholding payment for shipping income by foreign income tax report form) and submission to local taxation (withholding payment for shipping income by foreign sales tax report form).
According to China with other Tian Jia concluded of avoid double tax agreement, and mutual from shipping enterprise international transport income agreement, and shipping agreement and British he about agreement or letters, foreign company can enjoy tax cuts or duty-free treatment of, must itself or delegate its withholding obligations people respectively to local competent national IRD filled (foreign company ship ship transport income exemption enterprise income tax proved table), to local competent place IRD filled (foreign company ship transport received people exemption business tax card lang table), and provides other about proved file. Shen Zeng-free or not accompanied by the relevant supporting documents, shall not be tax-exempt. Foreign companies cannot timely submission of tax exemption certificates should be required to pay tax, obtain tax exemption certificate, then refund.
Withholding under the international trade export freight paid to foreign companies, should be submitted to the designated foreign exchange banks payment receipts or tax exemption certificate. Cannot be required to provide proof of payment receipts or tax, no foreign payments. Under the provisions of the law on tax collection management, withholding agents should buckle buckle, without taxes receivable, to taxpayers by the tax authorities in the recovery of taxes, withholding agents should buckle clasp, taxes receivable fined not more than three times more than 50%.
Tax administration
According to the international transport regulations and related provisions, Chinese enterprises and overseas shipping international shipping company in China engaged in no shipping for much business, Shen said the material and submit the relevant application to the Ministry, made the non-vessel operating common carrier business operation qualifications registration certificate. National tax General on engaged in international shipping no ship carrier business using invoice about problem of notification (IRS letter [2002]404,) provides, in China territory registered, and law made Ministry (no ship carrier business business qualification registration card) of enterprise, can to tax organ Shen that handle led purchased, and using international shipping industry transport dedicated invoice matters, and led purchased, and using international shipping industry transport dedicated invoice.
Revenue for non-vessel operating common carrier business is according to the sales tax transportation tariff lines (at 3%) tax sales tax services or by nylon mesh (at 5%) the tax issue became the focus of controversy.
People think we should transport taxes to pay tax, enterprises engaged in non-vessel operating common carrier business is based on carrier accepts loans containing of the shipper, issue its own bills of lading or transport permits, shipping charges to the shipper, and bear the liability of the carrier, engaged in transport operations. Therefore, transportation should be taxable items and tax.
Should be according to the service taxes taxes argue that transportation means transportation or human and animal power delivery of goods or passengers, so that its position can be transfer of business activities. NVOCC non vessel operating common carrier business serves as the identity of the carrier, but did not engage in business activities under the tax law. NVOCC is just in its business activities in its own name rather than in the name of the carrier issuing the Bill of lading. Although its revenue freight, but it continues to be to provide actual transport operation service fee income received by the organization activities, regardless of the nature of this herd into the agent's fees or any other fees. Therefore, non-vessel operating common carrier business will still be taxed in accordance with service items.
With the increasing scale of freight forwarders, the strength of growing their business scope expanding. Freight forwarder engaged in freight agent business, is also engaged in the transport, storage and other business activities. While these activities are collecting sales tax, but a business tax taxable items and rates are different. According to the provisions of the tax law, taxpayers have different taxable categories should tax, different tax revenues should be accounted for separately; revenues not accounted for separately from the higher tax rate. Therefore, freight income from various business activities should be accounted for separately, to avoid more tax due to improper accounting treatment results.
In addition, if the freight forwarder engaged in property rental goods, goods transport or warehousing or other business activities, attention should be paid the stamp duty. Leasing of motor vehicles, mechanical equipment, ships, should be 1 per thousand of the stamp as a property lease contract amount. Engaged in the transport of goods, contract of carriage of goods should be five out of 10,000 of the amount of stamp duty. Engaged in the business of warehousing, storage and warehousing contract should be done one stamp. For the contract is open, open a document or contract specifications, should be calculated according to the actual amount of stamp duty.