海关总署1952年第6号通告--中华人民共和国海关船舶吨税暂行办法(附英文)

　　注：根据《中华人民共和国船舶吨税暂行条例》（国务院令2011年第610号），本文件自2012.01.01日起废止。
　　*9条在中华人民共和国港口行驶的外国籍船舶和外商租用的中国籍船舶，以及中外合营企业使用的中外国籍船舶（包括专在港内行驶的上项船舶），均按本办法由海关征收船舶吨税（以下简称吨税）。
　　前项应完吨税船舶，毋庸另向税务机关完纳车船使用牌照税。
　　第二条吨税分三个月期缴纳与三十天期缴纳两种，由纳税人于申请完税时自行选报，其税级税率列明如下：（见附表）
　　（一）按三个月期缴纳者：
　　（二）按三十天期缴纳者，照前表税率减半征收。
　　进口船舶应自申报进口之日起征，如所领吨税执照满期后尚未驶离中国，则应自原照满期之次日起续征。
　　第三条应征吨税船舶的国籍，如属于同中华人民共和国签有条约或协定，法规对船舶的税费相互给予最惠国待遇的国家，该船舶的吨税按优惠税率计征。其按三个月期缴纳的吨税税率如下：（见附表）
　　按本条法规纳税之船舶，如申请按照前条办法按三十天期缴纳，照上表减半征收。
　　第四条外国籍及外商租用的中国籍船舶，在到达及驶离设关港口，按海关法规须向关申报进口与结关者，应将船舶吨税执照一并交验。如进口时原照已经满期或前未完纳吨税者，应并在申报进口时填送申报单，交验：
　　（一）船舶国籍证书（或港务机关签发的收存此项证书之证明书）；
　　（二）船舶吨位证明，向关申报完税。
　　第五条前项船舶，其吨税执照之有效期间在申报进口后满期者，及专在港内行驶者，均应于原照满期时按前条法规向关申报纳税领照。倘自满期次日起五日内不向关申报完税，应按本办法第十四条法规论罚。
　　第六条特准行驶未设关地方之外国籍船舶，应同按本办法第四条法规在到达或驶离港口时向当地港务机关交验船舶吨税执照（无港务机关地方应向当地边防公安机关或部队交验），在原照满期时，并应按照本办法第四、五条法规报由当地税务局依本办法代征吨税发给执照，逾期不报按第十四条论罚。
　　第七条纳税人应自海关（或税务局）签发吨税缴款书之次日起五日内（星期日及法规放假日除外）缴清税款，由关（或局）填发船舶吨税执照，逾期由关（或局）自第六天起至缴清税款之日止按日征收应纳税额千分之一的滞纳金，作为海关罚款入库。
　　第八条外商租用的中国籍船舶，及中国公私营企业租用的外国籍船舶，在租用关系开始或解除时，其原纳车船使用牌照税或船舶吨税，如尚未满期，得仍继续有效。惟期满后应即按照当时使用关系向关报完吨税或向税务局报完车船使用牌照税。
　　第九条船舶因经修理，原净吨位有所增减，在原领吨税执照有效期内，不再调整税额。惟于下期完纳吨税时应按吨位变更后的吨位证书，申请核定税额。如吨位增高而匿不申报，希图漏税者，按本办法第十四条法规处罚。
　　第十条已完吨税之船舶，具有下列情形之一者，海关得验凭所交港务机关证明文件，按其实际日数，将执照有效日期，批注延长：
　　（一）船舶驶入我国港口避难、修理者；（二）船舶因防疫隔离不能上下客货者；
　　（三）船舶经中央或地方人民政府征用或租用者。
　　第十一条下列各种外籍船舶，免征吨税：
　　（一）与我国建立外交关系国家之大使馆、公使馆、领事馆使用的船舶；
　　（二）有当地港务机关证明之避难、修理、停驶或拆毁的船舶，并不上下客货者；
　　（三）专供上下客货及存货之泊定趸船、浮桥趸船及浮船；
　　（四）中央或地方人民政府征用或租用的船舶；
　　（五）合于暂行海关法第二十七条法规毋庸向关申报进口的国际航行船舶。【注：根据《国务院关于废止和修改部分行政法规的决定》（国务院令2011年第588号）文件规定，此条款中的“暂行海关法第二十七条规定”修改为“法律、行政法规规定”。】
　　第十二条船舶使用人如于该船未到达港口以前办理结关手续者，须向关递送书面保证，担保俟船舶驶入港口后交验吨税执照，或遵章完纳吨税请领执照。此项执照的有效日期，亦应自船舶申报进口之日起算。
　　第十三条船舶使用人所领吨税执照，在有效期间内，如有毁损或遗失时，得向原发执照海关（或税务局）书面声明，并请另发吨税执照副本，不再补税。
　　第十四条不按本办法法规申报纳税领照者，除限期办理外，并处以应纳税额三倍以下之罚金，以海关罚款入库。
　　第十五条本办法自发布之日施行。(附英文)
　　　　INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OFCHINACONCERNING VESSEL TONNAGE DUES
　　　　Important Notice: (注意事项)
　　英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
　　当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
　　This English document is coming from the "LAWS AND REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" （1991.7）which is compiled by the Brueau of Legislative Affairs of the State Council of the People's Republic of China， and is published by the China Legal System Publishing House.
　　In case of discrepancy, the original version in Chinese shall prevail.
　　　　Whole Document (法规全文)
　　INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING VESSEL TONNAGE DUES（Approved by the Financial and Economic Committee of the Govern- ment Administration Council on September 16， 1952 and promulgated and put into effect by the General Customs Administration on September 29， 1952）
　　Article 1
　　Vessel tonnage dues （hereinafter referred to as tonnage） shall be levied by the Customs in accordance with these Measures on foreign registered vessels and Chinese registered vessels chartered by foreign firms and Chinese or foreign registered vessels used by Chinese-foreign equity joint ventures （including vessels sailing exclusively within the ports） sailing in the ports of the People's Republic of China. It is not necessary for the said vessels paying tonnages to pay additional vehicle and vessel service licence fees to the tax authorities.
　　Article 2
　　Tonnages are divided into two types： one to be paid once every three months and the other to be paid once every 30 days， to be chosen by the payers themselves when they apply for the payment of the tonnages. The scale and rate of the tonnages are as follows：
　　2. Those to be paid once every 30 days shall be levied at half the rates in the above list. The tonnage shall be levied on an incoming vessel from the date of its declaration for entry. If the vessel does not leave China at the expiration of the tonnage licence， the levy shall continue as of the next day of the expiration.
　　Article 3
　　The tonnage for a vessel which is registered in or belongs to a foreign country which has entered into a treaty or agreement with the People's Republic of China for mutual preferential treatment of tonnages or fees levied on vessels shall be levied at a preferential rate. The rates of tonnages to be levied once every three months are as follows：
　　If a vessel paying the tonnage as stipulated under this Article applies to make payment once every 30 days in accordance with the procedures in the preceding Article， the tonnage shall be levied at half the rates in the above list.
　　Article 4
　　A foreign registered vessel or a Chinese registered vessel chartered by a foreign firm shall submit the vessel tonnage licence and the declaration at the Customs for examination and entry or clearance purposes as stipulated by the Customs when it arrives at or leaves a port where there is a Customs establishment. If the original licence has expired at the time of entry or the tonnage has not been paid before， it shall file a declaration at the time of entry， make the declaration at the Customs and pay the tonnage by submitting （1） the certificate of the vessel's registry（or the testimonial signed and issued by the port authorities to testify that this certificates has been kept in their custody） and （2） the certification of the vessel's tonnage for examination.
　　Article 5
　　If the term of validity of the tonnage licence of the above vessel has expired after its declaration for entry or if it sails exclusively within the port， it shall make a declaration at the Customs， pay the tonnage and obtain a new licence as stipulated in the preceding Article upon expiration of the original licence. If it fails to make a declaration and pay the tonnage within 5 days of expiration， it shall be fined according to the stipulation in Article 14 of these Measures.
　　Article 6
　　A foreign registered vessel specially permitted to sail to or from a place where there is no Customs establishment shall submit the vessel tonnage licence to the local port authorities for examination （it shall be submitted to the local frontier public security organs or frontier forces for examination in a place without port authorities） as stipulated in Article 4 of these Measures when it arrives at or leaves the port. At the expiration of the original licence， it shall also make a declaration at the local tax bureau as stipulated in Article 4 and Article 5 of these Measures and the bureau shall collect the tonnage and issue a new licence in lieu of the Customs according to these Measures. If it fails to make a declaration within the time limit， it shall be fined in accordance with Article 14.
　　Article 7
　　The payer shall pay the tonnage within 5 days （Sundays and statutory holidays excepted） of the issue of the Notice of Tonnage Payment by the Customs （or the tax bureau） and the Customs （or the bureau） shall issue the vessel tonnage licence. If the time limit is exceeded， the Customs （or the bureau） shall collect a fine for delaying payment of 0.1% of the payable tonnage daily from the sixth day to the day of full payment of the tonnage and pay it into the treasury as Customs' fines.
　　Article 8
　　In the case of a Chinese registered vessel chartered by a foreign firm or a foreign registered vessel chartered by a Chinese public or private enterprise， the vehicle and vessel service licence tax or the vessel tonnage already paid shall remain valid if it has not expired at the beginning or termination of the charter. However， the vessel shall make a declaration at the Customs' and pay the tonnage or make the declaration at the tax bureau and pay the vehicle and vessel service licence tax upon its expiration on the basis of the charter at the time.
　　Article 9
　　The tonnage amount shall not be readjusted within the term of validity of the tonnage licence already obtained even if the net weight of a vessel is increased or reduced due to repairs. However， at the time of the next payment of tonnage， an application shall be made for the adjustment of the tonnage amount on the basis of the certificate of tonnage after its change of weight. If the increase in weight is not disclosed and declared with the intention of evading tonnage payment， the vessel shall be fined as stipulated in Article 14 of these Measures.
　　Article 10
　　In any of the following cases for a vessel which has paid tonnage， the Customs shall annotate and comment on the extension of the term of the licence validity according to the actual number of days after examining the papers submitted by the port authorities：
　　（1） a vessel sailing into a port in the country for asylum or repair；
　　（2） a vessel under quarantine and unable to embark or disembark passengers or cargos；
　　（3） a vessel having been commandeered and chartered by the Central Government or a local people's government.
　　Article 11
　　The following foreign registered vessels shall be exempt from tonnages:
　　(1) vessels for use by embassies, legations andconsulatesofcountries having diplomatic relations with China;
　　(2) vessels with papers from the local port authoritiestotakeasylum, undergo repairs, suspend service or be disassembled and not toembarkor disembark passengers or cargos;
　　(3) mooring pontoons, floating-bridge pontoonsandfloatingboatsused exclusively for embarking or disembarking passengers or cargos and storing goods;
　　(4) vessels commandeered or chartered by the Central Governmentorlocal people's governments;
　　(5) international vessels which are exempt from making declarations at the Customs for entry as stipulated in Article 27 of theProvisionalCustomsLaw.[*1]
　　Article 12
　　If a charter-party goes through Customs formalities before the vessel arrives at the port， it shall submit a written guarantee to the Customs house to assure submission upon entry of the vessel of the tonnage licence for examination or payment of the tonnage and application for licence according to regulations. The term of validity of the licence shall begin on the date of the vessel's declaration for entry.
　　Article 13
　　If the tonnage licence obtained by a charter-party is defaced or lost during the term of validity， it shall make a written application to the original licence-issuing Customs establishment （or tax bureau） for a copy of the tonnage licence. No further payment is required.
　　Article 14
　　All formalities shall be observed within the time limit set. A charter- party who fails to make a declaration， pay the tonnage and obtain the licence shall be fined not more than three times the payable tonnage amount and the fine shall be paid into the treasury as Customs' fines.
　　Article 15
　　These Measures shall go into force as of the date of promulgation.
　　Note:
　　[*1]The Provisional Customs Law has been superseded by the Customs Law of the People's Republic of China， which was adopted at the 19th Meeting of the Standing Committee of the Sixth National People's Congress of the People's Republic of China on January 22， 1987. - The Editor.