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准确适用船舶吨税相关规定,简化便利你的通关进程。2012年1月1日起施行的《中华人民共和国船舶吨税暂行条例》(以下简称“《条例》”)主要针对征收对象、免征范围、税目和税率、纳税义务发生时间、缴纳期限、担保、违法处罚等方面作出调整。企业需要关注五个要点征收对象《条例》在征收对象上明确自境外港口进入境内港口的船舶,不再区分船舶国籍,一律征收吨税。与过去相比有三点变化:将中国籍国际航行船舶纳入船舶吨税征收范围1952年颁布的《中华人民共和国海关船舶吨税暂行办法》规定对在中国港口
Accurately apply the relevant rules of the ship tons of tax to simplify and facilitate your customs clearance process. The “Provisional Regulations of the People’s Republic of China on Ships’ Tonnage Tax” put into effect on January 1, 2012 (hereinafter referred to as the “Regulations”) mainly targets tax expropriation, tax exemption scope, tax items and tax rates, tax liability occurrence time and payment deadline Guarantee, illegal punishment and other aspects to make adjustments. Enterprises need to focus on the five main points of the object of collection “Regulations” in the collection of the target clear from overseas ports into the domestic ports of the ship, no longer distinguish the nationality of ships, will be levied tons of tax. Compared with the past, there are three changes: the international shipping of Chinese ships into the scope of the tax collection of ships tonnage promulgated in 1952, “the People’s Republic of China Customs tonnage of tax interim measures,” provides for the Chinese port