中国政策档案 Governance Archive HOLDINGS 224,358 · FONDS 106
Record · chinatax ACC. 900063682
财关税〔2016〕42号

Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on the List of Chinese-Flagged Convenience Vessels Eligible for Import Tax Preferences

财政部海关总署国家税务总局关于享受进口税收优惠政策的中资“方便旗”船舶清单的通知

Issuer
Date
2016-12-30
Instrument
notice
Cited by
4
This notice publishes a list of 13 Chinese-invested vessels flying foreign flags of convenience that are eligible for exemption from customs duties and import value-added tax upon returning to Chinese registry, as determined under the relevant policy document.
Full text · 原文 255 字
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,海关总署广东分署、各直属海关: <br>   根据《财政部 海关总署 国家税务总局关于中资“方便旗”船回国登记进口税收政策问题的通知》(财关税〔2016〕42号)的规定,经审定,“长航瑞海”等13艘中资“方便旗”船舶可享受免征关税和进口环节增值税的优惠,具体船舶清单见附件。<br> 附件:享受进口税收优惠政策的中资“方便旗”船舶清单.pdf<br> 财政部 海关总署 国家税务总局<br> 2016年12月30日<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考<br> 进出口税收,增值税