General Administration of Customs Announcement No. 81 of 2011 (on the "People's Republic of tonnage tax regulations," the implementation of the relevant issues)
First, since January 1, 2012, the port from outside the country to enter the territory of the port of ships (hereinafter referred to as taxable vessels) shall be in accordance with "regulations" to pay tonnage tax.
Second, the tonnage tax to pay points 1 year, 90-day period to pay and 30 days to pay three. Payment period by the taxable person in charge of the ship or its agent to choose.
Third, the taxable person in charge of the ship or its agent shall be taxable when the vessel's arrival tax returns, fill in "tonnage tax license application" (see Annex), and shall produce for examination the following documents:
(A) of ships in international maritime authorities issued a certificate or citizenship certificate store that ship;
(B) the tonnage certificate.
Taxable to tug the ship, the taxable person in charge of the ship or its agent shall also provide engine power (kW) and other related materials.
Fourth, the tonnage tax payment period for the issuance of Customs Customs special tonnage tax payment book (hereinafter referred to as contributions to the book) within 15 days.
Case payment shall expire on the Saturday, Sunday or legal holidays and other holidays, and extended to the rest days or statutory holidays after the first day. Temporary adjustment of the State Council and the day of rest days, calculated in accordance with the situation after adjusting payment deadline.
Fifth, the taxable person in charge of the ship or its agent to pay tonnage tax, should be stamped with the business tax that banks have received the seal of the first payment book to pay the Customs Union.
Sixth, in line with the "Regulations" Article 9 (1-4) under the ship, ship or his agent shall be responsible for providing a written application to the Customs and related evidence.
In line with the "Regulations" the fifth to the eighth Article IX, Article X of the ship, ship or his agent shall be responsible for providing maritime sector to the customs, fisheries ship management department or health quarantine department and other departments, agencies have the force of law issued supporting documents or documents with the relationship, state tax-free basis and reasons.
Seven, the taxable person in charge of the ship or its agent shall place the matter in the extension of tonnage tax to the Customs for the license extension of the customs procedures, and should submit the extension application and other relevant supporting materials.
Eight, the taxable person in charge of the ship or his agent to pay tonnage tax in the first issue of license application, it shall provide to the customs duty payable compatible with the guarantee.
Nine, the ship reached port before taxable, the taxable person in charge of the ship or its agent in the Customs approval, the coin is compatible with the amount of tax payable apply to declare the security procedures.
X. tonnage tax guarantee shall generally not exceed six months, under special circumstances taxable person in charge of the ship or its agent may apply for an extension to the tonnage tax Customs warranty period. Taxable person in charge of the ship or its agent shall be approved by the customs tonnage tax the warranty period to fulfill tax obligations.
XI taxable person in charge of the ship or its agent to the Customs for refund of tax and interest, shall submit the following materials:
(A) the rebate application form;
(B) of the original tonnage tax payment should be tax books and materials can be proved.
Customs from accepting the application for refund within 30 days from the date of notice taxable verified and shipping for refunds or a decision not to refund. Taxable person in charge of the ship or its agent shall receive notification of the customs tax rebate granted within 3 months from the date for refunds.
This announcement from January 1, 2012 shall come into force.
Attachment: tonnage tax license application
December 26, 2011