Announcement of the Ministry of Finance and the State Administration of Taxation on the Personal Income Tax Policy for Ocean-Going Seafarers

This document provides a preferential personal income tax policy for ocean-going seafarers who spend at least 183 days at sea in a tax year, allowing them to include only 50% of their wage and salary income in taxable income. It also defines eligibility criteria, establishes information-sharing mechanisms between maritime/fishery authorities and tax authorities, and specifies the policy's effective period from January 1, 2019 to December 31, 2023.