国家税务总局


国家税务总局关于外国或港、澳、台非航空运输企业以包机从事国际运输业务有关税收问题的通知(附英文)
国家税务总局




各省、自治区、直辖市税务局，各计划单列市税务局：
近来，我局陆续收到一些省、市税务局来文，反映有些外国或港、澳、台的非航空运输企业来我国、来大陆以包机从事国际运输业务，要求我局对有关税收问题予以明确。经研究，现通知如下：
一、凡外国或港、澳、台企业，虽非航空运输企业，但其包机从我国、从大陆载运旅客、货物、邮件的客票收入、货运收入及逾重行李收入等，不论是否在我国、在大陆售票或办理载运手续，均应依法在我国、在大陆征税。具体征税办法依照1993年5月14日国税发〔1993〕
第097号文关于采用包机形式从事国际航空运输业务的税收问题的有关规定执行。
二、鉴于工商统一税及其施行细则已废止，按照营业税暂行条例及其实施细则，交通运输营业税适用税率为3％。因此，从1994年1月1日起，对于从事国际航空运输业务的外国企业或香港、澳门、台湾企业从我国、从大陆运载旅客、货物、邮件的运输收入，在国家另有规定之前
，应按4．65％的综合计征率计算征税。

CIRCULAR ON TAXATION QUESTION CONCERNING FOREIGN OR HONG KONG,MACAO AND TAIWAN NON-AIR TRANSPORT ENTERPRISES WHICH ENGAGE IN INTERNA-TIONAL TRANSPORT BUSINESS WITH CHARTERED PLANES

(State Administration of Taxation: 27 January 1994 Coded Guo ShuiFa [1994] No. 019)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities and to the tax bureaus of various cities with independent
planning:
Recently, our Administration has continuously received letters from
tax bureaus of some provinces and cities, saying that some foreign or Hong
Kong, Macao and Taiwan non-air transport enterprises which come to China
and the Chinese mainland to engage in international transport business by
means of chartered planes, demanding that our Administration clarify
related questions concerning taxation. After study, we hereby issue the
following circular:
I. Enterprises of foreign countries or of Hong Kong, Macao and
Taiwan, although not belonging to air transport enterprises, their
chartered planes, however, have income earned from passenger tickets for
carrying and transporting passengers, goods and mails, income from
transporting goods and income from overweight luggage, shall all pay taxes
in China, in Chinese mainland according to law irrespective of whether
they sell tickets or performing the procedures for carrying and
transporting in China and the Chinese mainland. With regard to the
concrete method of taxation, the matter shall be carried out in accordance
with the related stipulations of the document of May 14, 1993 coded Guo
Shui Fa [1993] No. 097 concerning the taxation question related to
engaging in international air transport business in the form of chartered
planes.
II. In view of the fact that consolidated industrial and commercial
tax and the detailed rules for its implementation have been annulled,
according to the Provisional Regulations On Business Tax and the Detailed
Rules for Its Implementation, the applicable tax rate of communications
and transportation business tax is 3 percent. Therefore, beginning from
January 1, 1994, for foreign enterprises or enterprises from Hong Kong,
Macao and Taiwan which engage in international air transport business and
have income earned from transporting passengers, goods and mails in China
and the Chinese mainland, before there are separate stipulations, tax
shall be calculated and levied in accordance with the composite rate of 4.
65 percent.



1994年1月27日
海关总署


中华人民共和国海关关于简化进出境旅客通关手续的公告
1992年11月20日，海关总署

中华人民共和国海关自1992年11月20日起进一步简化进出境旅客通关手续。现将有关事项公告如下：
一、进境旅客通关手续：
（一）有下列情事的旅客应填写《旅客行李申报单》或其它申报单证，并持其它有关必备文件，连同有关物品一起交海关办理检查手续：
1、携带有海关征税或限量免税物品者；
2、携带旅行自用物品（注）超出规定数量、范围者；
3、携带货物、货样和携带物品超出旅客行李范围者；
4、携带五千美元以上或等值的其它货币现钞，或五十克以上金饰者；
5、有分离运输行李物品者；
6、携带其它须办理手续的物品者。
（二）上述以外的进境旅客均可口头向海关申报携带物品情况。
（三）在境内购买征、免税物品的旅客，凡进境时向海关书面申报者，在向海关办理有关物品验放手续时，应将其护照（或其它有效旅行证件）和本次进境申报单底联交由海关验核；向海关口头申报者，海关径验核其护照（或其它有效旅行证件）及进出境记录，按有关规定办理有关物品验放手续。
二、出境旅客通关手续：
（一）下列旅客应主动向海关口头申报并将有关证明文件或本次进境的申报单证等必备文件，连同有关物品一起交办手续：
1、携带有文物、货物、货样以及其它须办理出境验放手续的物品者；
2、未将应复带出境物品原物带出或本次暂时进境物品未办结海关手续者；
3、携带货币、金银及其制品未按规定取得有关出境许可凭证或超出本次进境申报数额者；
4、携带出境物品超出海关规定的限值、限量或其它限制规定者。
（二）携有需复带进境的旅行自用物品的旅客，应填写《旅客行李申报单》或其它申报单证，连同有关物品一起交海关办理验核登记手续。
（注）旅行自用物品系指旅客本次旅行途中海关准其随身携带的暂时免税进境或者复带进境在境内外使用的照相机、便携式收录音机、小型摄影机、手提式摄录机、手提式文字处理机（每种一件）。