【中英文对照版】中华人民共和国船舶吨税法(2020修正)（精选文档）

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　中华人民共和国船舶吨税法(2018 修正) Vessel Tonnage Tax Law of the People"s Republic of China (2018 Amendment) 【中英文对照版】

　 发布部门：全国人大常委会

　发文字号：中华人民共和国主席令第16 号 发布日期：2018.10.26 实施日期：2018.10.26 效力级别：法律 法规类别：船舶吨税 税率 税收优惠 Issuing Authority ：

　Standing Committee of the National People"s Congress Document Number ：Order No. 16 of the President of the People"s Republic of China

　Date Issued ：10-26-2018

　Effective Date ：10-26-2018

　Level of Authority ：

　Laws Area of Law ：

　Vessel Tonnage Tax Tax Rate Tax Preferences

　 Vessel Tonnage Tax Law of the People"s Republic of China 中华人民共和国船舶吨税法

　 (Adopted at the 31st Session of the Standing Committee of the Twelfth National People"s Congress on December 27, 2017; and amended according to the Decision of the Standing Committee of the National People"s Congress to Amend Fifteen Laws Including the Law of the People"s Republic of China on the Protection of Wild Animals at the Sixth Session of the Standing Committee of the 13th National People"s Congress of the People"s Republic of China on October 26, 2018) （2017 年 12 月 27 日第十二届全国人民代表大会常务委员会第三十一次会议通过 根据2018 年 10 月 26 日第十三届全国人民代表大会常务委员会第六次会议《关于修改〈中华人民共和国野生动物保护法〉等十五部法律的决定》修正）

　 Article 1 Vessel tonnage tax (hereinafter referred to as “tonnage tax”) shall be paid in accordance with this Law on vessels that enter the domestic ports of the People"s Republic of China from overseas ports (hereinafter referred to as “taxable vessels”).

　 第一条 自中华人民共和国境外港口进入境内港口的船舶（以下称应税船舶），应当依照本法缴纳船舶吨税（以下简称吨税）。

　 Article 2 The taxable items and tax rates for tonnage tax shall be governed by the Table of Taxable Items and Tax Rates for

　 第二条 吨税的税目、税

　Tonnage Tax attached to this Law. 率依照本法所附的《吨税税目税率表》执行。

　 Article 3 The tonnage tax rates shall be classified into preferential tax rates and general tax rates.

　 第三条 吨税设置优惠税率和普通税率。

　 Preferential tax rates shall apply to taxable vessels of the nationality of the People"s Republic of China and taxable vessels of the nationality of any other country (or region) that has signed with the People"s Republic of China an agreement or treaty containing a reciprocal most-favored-nation treatment clause for vessel taxes and dues. 中华人民共和国籍的应税船舶，船籍国（地区）与中华人民共和国签订含有相互给予船舶税费最惠国待遇条款的条约或者协定的应税船舶，适用优惠税率。

　 General tax rates shall apply to all other taxable vessels. 其他应税船舶，适用普通税率。

　 Article 4 Tonnage tax shall be collected on the basis of the net tonnage of a vessel and the term of the tonnage tax certificate.

　 第四条 吨税按照船舶净吨位和吨税执照期限征收。

　 The person in charge of a taxable vessel may, when filing a tax return each time, apply for a tonnage tax certificate by selecting one term only according to the Table of Taxable Items and Tax Rates for Tonnage Tax. 应税船舶负责人在每次申报纳税时，可以按照《吨税税目税率表》选择申领一种期限的吨税执照。

　 Article 5 The amount of tonnage tax payable shall be calculated by multiplying the net tonnage of a vessel by the applicable tax rate.

　 第五条 吨税的应纳税额按照船舶净吨位乘以适用税率计算。

　 Article 6 Customs offices shall be responsible for collecting tonnage tax. Customs offices shall prepare and issue certificates of tax payment for the collection of tonnage tax.

　 第六条 吨税由海关负责征收。海关征收吨税应当制发缴款凭证。

　 After the person in charge of a taxable vessel pays tonnage tax or provides security for the payment of tonnage tax, the customs office shall fill out and issue a tonnage tax certificate according to the term selected in the application for the 应税船舶负责人缴纳吨税或者提供担保后，海关按照其申领的执照期限填发吨税执照。

　certificate.

　 Article 7 When a taxable vessel undergoes the entry formalities at the port of entry, a tonnage tax return shall be filed with the customs office to receive a tonnage tax certificate, or a tonnage tax certificate shall be submitted for verification (or an application shall be filed for verification of the electronic information on the tonnage tax certificate). When a taxable vessel undergoes the exit formalities at the port of departure, the tonnage tax certificate shall be submitted for verification (or an application shall be filed for verification of the electronic information on the tonnage tax certificate).

　 第七条 应税船舶在进入港口办理入境手续时，应当向海关申报纳税领取吨税执照，或者交验吨税执照（或者申请核验吨税执照电子信息）。应税船舶在离开港口办理出境手续时，应当交验吨税执照（或者申请核验吨税执照电子信息）。

　 To apply for a tonnage tax certificate, the person in charge of a taxable vessel shall submit the following documents to the customs office: 应税船舶负责人申领吨税执照时，应当向海关提供下列文件：

　 (1) The vessel"s certificate of registry or a certificate of deposit of the vessel"s certificate of registry issued by the maritime administration. （一）船舶国籍证书或者海事部门签发的船舶国籍证书收存证明；

　 (2) The vessel"s tonnage certificate. （二）船舶吨位证明。

　 Where a taxable vessel berths at a place without a customs office for a force majeure, the person in charge of the vessel shall immediately report to the customs office nearby, and after the cause of the force majeure disappears, file a tonnage tax return with the customs office in accordance with the provisions of this Law. 应税船舶因不可抗力在未设立海关地点停泊的，船舶负责人应当立即向附近海关报告，并在不可抗力原因消除后，依照本法规定向海关申报纳税。

　 Article 8 The obligation to pay tonnage tax shall occur on the date when a taxable vessel enters a port.

　 第八条 吨税纳税义务发生时间为应税船舶进入港口的当日。

　 Where a taxable vessel has not departed from the port after its tonnage tax certificate expires, an application shall be filed for a new tonnage tax certificate, and tonnage tax shall be paid continuously from the day following the expiry date of the previous certificate. 应税船舶在吨税执照期满后尚未离开港口的，应当申领新的吨税执照，自上一次执照期满的次日起续缴吨税。

　Article 9 The following vessels shall be exempt from tonnage tax:

　 第九条 下列船舶免征吨税：

　 (1)A vessel with an amount of tax payable of 50 yuan or less. （一）应纳税额在人民币五十元以下的船舶；

　 (2) An empty vessel that is imported and enters the port for the first time, the ownership of which is obtained from overseas by means such as purchase, gift, or inheritance. （二）自境外以购买、受赠、继承等方式取得船舶所有权的初次进口到港的空载船舶；

　 (3) A vessel without loading and unloading goods and passengers within 24 hours after the tonnage tax certificate expires. （三）吨税执照期满后二十四小时内不上下客货的船舶；

　 (4) Non-motor-powered vessels (excluding non-motor-powered barges). （四）非机动船舶（不包括非机动驳船）；

　 (5) Fishing vessels for fishing oraquaculture. （五）捕捞、养殖渔船；

　 (6) A vessel that takes refuge, undergoes quarantine, repair, or conversion, terminates operation, or is dismantled, without loading and unloading goods and passengers. （六）避难、防疫隔离、修理、改造、终止运营或者拆解，并不上下客货的船舶；

　 (7) Vessels exclusively used or requisitioned by military or armed police forces. （七）军队、武装警察部队专用或者征用的船舶；

　 (8) Police vessels. （八）警用船舶；

　 (9) Vessels of embassies or consulates in China of foreign countries or representative offices in China of international organizations and their relevant personnel, which shall be exempt from tax in accordance with the provisions of laws. （九）依照法律规定应当予以免税的外国驻华使领馆、国际组织驻华代表机构及其有关人员的船舶；

　 (10) Other vessels as prescribed by the State Council. （十）国务院规定的其他船舶。

　 Tax exemption provisions issued under item (10) of the preceding paragraph shall be filed by the State Council with the Standing Committee of the National People"s Congress. 前款第十项免税规定，由国务院报全国人民代表大会常务委员会备案。

　 Article 10 Where a taxable vessel falls under any of the following circumstances within the term of its tonnage tax certificate, the customs office shall endorse an extension of

　 第十条 在吨税执照期限内，应税船舶发生下列情形之一的，海关按照实际发生的天

　the term of the certificate according to the actual number of days of existence of the circumstance: 数批注延长吨税执照期限：

　 (1) The vessel takes refuge or undergoes quarantine, repair, or conversion, without loading and unloading goods and passengers. （一）避难、防疫隔离、修理、改造，并不上下客货；

　 (2) The vessel is requisitioned by military or armed police forces. （二）军队、武装警察部队征用。

　 Article 11 A vessel as described in paragraph 1(5) to (9) of Article 9 or in Article 10 of this Law shall provide supporting documents or documents proving user relationships with legal force as issued by the maritime administration, the fishery vessel administrative department, or any other department or institution, stating the basis of and reasons for tax exemption or extension of the term of the tonnage tax certificate.

　 第十一条 符合本法第九条第一款第五项至第九项、第十条规定的船舶，应当提供海事部门、渔业船舶管理部门等部门、机构出具的具有法律效力的证明文件或者使用关系证明文件，申明免税或者延长吨税执照期限的依据和理由。

　 Article 12 The person in charge of a taxable vessel shall make full tax payment within 15 days after the customs office fills out and issues a tonnage tax payment certificate. If no full tax payment is made within the prescribed time limit, the customs office shall impose a late payment penalty of 0.5‰ of the overdue tax payment per day from the date when the tax payment becomes overdue to the date when full tax payment is made.

　 第十二条 应税船舶负责人应当自海关填发吨税缴款凭证之日起十五日内缴清税款。未按期缴清税款的，自滞纳税款之日起至缴清税款之日止，按日加收滞纳税款万分之五的税款滞纳金。

　 Article 13 Where, with the approval of the customs office, the person in charge of a taxable vessel has made a declaration in advance and completed the exit-entry formalities before the taxable vessel arrives at the port, the person in charge of the taxable vessel shall provide the customs office with security commensurate with the fulfillment of its t...