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目前,从事包机业务的外商大都是驻港中资机构,按现行税法规定,驻港中资机构在税收上按外商对待这些驻港中资机构主要包括香港中国旅行社、香港中国国际旅行社、香港中航假期有限公司等。它们包用国内飞机,在香港组团到国内旅游,目前,已有不少的省会城市,计划单列市和旅游城市都有包机业务。这种包机业务的特点是:外商包用国内飞机,主要是为了组织海外人员到国内旅游观光,包机的外商并不另派飞机驾驶员、导航员、机械师和服务员等,仍然使用出包方(国内航空公司)的原机组人员;包机的外商按照每架飞机的机型和飞行路线的远近,按次支付固定的包机费用给出包方;客源由包机的外商在香港组织,客票基本上是
At present, most of the foreign companies engaged in charter business are Chinese-funded institutions in Hong Kong. According to the current tax law, Chinese-funded institutions in Hong Kong treat foreign enterprises in tax revenue as such. The Chinese-funded institutions in Hong Kong mainly include China Travel Service of Hong Kong, China International Travel Service of Hong Kong, Holidays Limited and so on. They use domestic aircraft to organize group tours in Hong Kong. At present, many provincial capitals, cities specifically designated in the state planning and tourist cities have chartered operations. This charter business is characterized by: foreign package domestic aircraft, mainly to organize overseas personnel to domestic tourism, foreign charter flights are not re-sent pilots, pilots, mechanics and attendants, etc., are still using the package (Domestic airlines); the foreign charter flight operator pays a fixed package charter fee according to the type and flight route of each aircraft; the source is chartered by a foreign company chartered in Hong Kong and the ticket basic On yes