法律文本

中華人民共和國船舶噸稅法（2018修正）

Vessel Tonnage Tax Law of the People's Republic of China (Amended in 2018)

（2017年12月27日第十二屆全國人民代表大會常務委員會第三十一次會議通過 根據2018年10月26日第十三屆全國人民代表大會常務委員會第六次會議《關於修改〈中華人民共和國野生動物保護法〉等十五部法律的決定》修正）

(Adopted at the 31st session of the Standing Committee of the 12th National People's Congress of the People's Republic of China on December 27, 2017, and revised according to the Decision on Revising Fifteen Laws including the Law of the People's Republic of China on the Protection of Wildlife at the 6th session of the Standing Committee of the 13th National People's Congress of the People's Republic of China on October 26, 2018)

第一條   自中華人民共和國境外港口進入境內港口的船舶（以下稱應稅船舶），應當依照本法繳納船舶噸稅（以下簡稱噸稅）。

Article 1 Any vessel entering a domestic port of the People's Republic of China from an overseas port (hereinafter referred to as the "taxable vessel") shall be subject to vessel tonnage tax (hereinafter referred to as "tonnage tax") in accordance with this Law.

第二條   噸稅的稅目、稅率依照本法所附的《噸稅稅目稅率表》執行。

Article 2 The taxable items and rates of Tonnage Tax shall be subject to the Table of Taxable Items and Rates of Tonnage Tax attached hereto (the "Table").

第三條   噸稅設置優惠稅率和普通稅率。

Article 3 Vessel tonnage tax shall include preferential tax rates and general tax rates.

中華人民共和國籍的應稅船舶，船籍國（地區）與中華人民共和國簽訂含有相互給予船舶稅費最惠國待遇條款的條約或者協定的應稅船舶，適用優惠稅率。

Preferential tax rates shall apply to taxable vessels of Chinese registry, as well as taxable vessels whose country (region) of registry has entered into a treaty or agreement with the People's Republic of China which contains a clause on mutual grant of MFN vessel tax.

其他應稅船舶，適用普通稅率。

The general tax rate shall apply to other taxable vessels.

第四條   噸稅按照船舶淨噸位和噸稅執照期限征收。

Article 4 Tonnage tax shall be collected according to the net tonnage of the vessel and the term of a tonnage tax license.

應稅船舶負責人在每次申報納稅時，可以按照《噸稅稅目稅率表》選擇申領一種期限的噸稅執照。

The person-in-charge of a taxable vessel may, at the time of declaring tax each time, opt to apply for one type of vessel tonnage tax licence in accordance with the "Table of Tax Items and Tax Rates for Vessel Tonnage Tax".

第五條   噸稅的應納稅額按照船舶淨噸位乘以適用稅率計算。

Article 5 The taxable amount of Tonnage Tax shall be the product of net tonnage multiplied by the applicable tax rate.

第六條   噸稅由海關負責征收。海關征收噸稅應當制發繳款憑證。

Article 6 Tonnage Tax shall be collected by the Customs. The Customs shall issue payment vouchers for vessel tonnage tax collected.

應稅船舶負責人繳納噸稅或者提供擔保後，海關按照其申領的執照期限填發噸稅執照。

Upon payment of vessel tonnage tax or provision of guarantee by the person-in-charge of a taxable vessel, the Customs shall issue a vessel tonnage tax licence in accordance with the licence period applied by the person-in-charge.

第七條   應稅船舶在進入港口辦理入境手續時，應當向海關申報納稅領取噸稅執照，或者交驗噸稅執照（或者申請核驗噸稅執照電子信息）。應稅船舶在離開港口辦理出境手續時，應當交驗噸稅執照（或者申請核驗噸稅執照電子信息）。

Article 7 When being processed for entry into the territory at a port of entry, a Taxable Vessel shall make a tax declaration to the Customs Authority and apply for a Tonnage Tax Certificate or produce its existing Tonnage Tax Certificate to be verified (or apply for verification of its electronic Tonnage Tax Certificate). When a taxable vessel completes disembarkation formalities at the departure port, it shall submit its vessel tonnage tax licence for inspection (or apply for verification of electronic information of the vessel tonnage tax licence).

應稅船舶負責人申領噸稅執照時，應當向海關提供下列文件：

Where the person in charge of a taxable vessel applies for a tonnage dues license, the following documents shall be provided to the Customs:

（一）船舶國籍證書或者海事部門簽發的船舶國籍證書收存證明；

1. The nationality certificate or the certification for the preservation of the nationality certificate issued by the maritime department; and

（二）船舶噸位證明。

(II) the tonnage certificate of the vessel.

應稅船舶因不可抗力在未設立海關地點停泊的，船舶負責人應當立即向附近海關報告，並在不可抗力原因消除後，依照本法規定向海關申報納稅。

Where a taxable vessel docks, due to force majeure, at a location where a Customs is not established, the person-in-charge of the vessel shall forthwith report to the nearby Customs, and shall declare and pay tax to the Customs pursuant to the provisions upon elimination of the force majeure reason.

第八條   噸稅納稅義務發生時間為應稅船舶進入港口的當日。

Article 8 The time of occurrence of obligation for vessel tonnage tax shall be the date on which the taxable vessel enters the port.

應稅船舶在噸稅執照期滿後尚未離開港口的，應當申領新的噸稅執照，自上一次執照期滿的次日起續繳噸稅。

Where the taxable vessel does not depart from the port upon expiry of the vessel tonnage tax licence, it shall apply for a new vessel tonnage tax licence, and pay vessel tonnage tax from the day following the expiry of the previous licence period.

第九條   下列船舶免征噸稅：

Article 9 The following vessels shall be exempted from Tonnage Tax:

（一）應納稅額在人民幣五十元以下的船舶；

1. vessels with tax payable of less than CNY50;

（二）自境外以購買、受贈、繼承等方式取得船舶所有權的初次進口到港的空載船舶；

(II) Unloaded vessels of which the ownership is obtained abroad by means of purchase, gift or inheritance and which enters the port for the first time;

（三）噸稅執照期滿後二十四小時內不上下客貨的船舶；

(III) Vessels failing to load or unload passengers or goods within 24 hours after the expiration of their Tonnage Tax Certificates;

（四）非機動船舶（不包括非機動駁船）；

(IV) Non-motorized vessels (excluding non-motorized barges);

（五）捕撈、養殖漁船；

(V) fishing vessels for fishery and aquaculture;

（六）避難、防疫隔離、修理、改造、終止運營或者拆解，並不上下客貨的船舶；

(VI) Vessels taking refuge, under anti-epidemic quarantine or repair, having ceased business operations or being dismantled that do not load or unload goods and passengers;

（七）軍隊、武裝警察部隊專用或者征用的船舶；

(VII) Vessels owned or requisitioned by armed forces or armed police;

（八）警用船舶；

(VIII) Police vessels;

（九）依照法律規定應當予以免稅的外國駐華使領館、國際組織駐華代表機構及其有關人員的船舶；

(IX) Vessels used by foreign embassies and consulates in China, representative offices of international organizations in China and their personnel concerned which shall be exempted from Tonnage Tax under the relevant laws;

（十）國務院規定的其他船舶。

10. other vessels specified by the State Council.

前款第十項免稅規定，由國務院報全國人民代表大會常務委員會備案。

The tax exemption provisions of item (10) of the preceding paragraph shall be filed by the State Council with the Standing Committee of National People's Congress for record.

第十條   在噸稅執照期限內，應稅船舶發生下列情形之一的，海關按照實際發生的天數批注延長噸稅執照期限：

Article 10 For a Taxable Vessel under any of the following circumstances during the term of its Tonnage Tax Certificate, the Customs Authority shall approve the extension of the term of its Tonnage Tax Certificate by the actual duration of the circumstance:

（一）避難、防疫隔離、修理、改造，並不上下客貨；

1. taking refuge, performing epidemic prevention and isolation, repairing or renovation without loading or unloading passengers or goods;

（二）軍隊、武裝警察部隊征用。

(II) The vessel is requisitioned by military and armed police forces.

第十一條   符合本法第九條第一款第五項至第九項、第十條規定的船舶，應當提供海事部門、漁業船舶管理部門等部門、機構出具的具有法律效力的證明文件或者使用關系證明文件，申明免稅或者延長噸稅執照期限的依據和理由。

Article 11 A vessel meeting any of the requirements stated in Items 5 to 9 in the first paragraph of Article 9 or Article 10 of this Law shall apply for tax exemption or an extension of its Tonnage Tax Certificate by stating its basis and reason for such application and providing legally valid documentation of proof or an owner-user relationship certificate issued by the relevant authorities or organizations such as the maritime and fishing vessel administrative authorities.

第十二條   應稅船舶負責人應當自海關填發噸稅繳款憑證之日起十五日內繳清稅款。未按期繳清稅款的，自滯納稅款之日起至繳清稅款之日止，按日加收滯納稅款萬分之五的稅款滯納金。

Article 12 The person-in-charge of a taxable vessel shall settle tax payment within 15 days from issuance of vessel tonnage tax payment receipt by the Customs. In the event of late payment of the Tonnage Tax, an overdue fine shall be charged at the rate of 0.5 ‰ of the overdue and unpaid amount for each overdue day until the payment is made in full.

第十三條   應稅船舶到達港口前，經海關核準先行申報並辦結出入境手續的，應稅船舶負責人應當向海關提供與其依法履行噸稅繳納義務相適應的擔保；應稅船舶到達港口後，依照本法規定向海關申報納稅。

Article 13 For a Taxable Vessel to make a tax declaration and complete the entry-exit procedures before arriving at a port of entry as approved by the Customs Authority, the responsible person for the vessel shall provide the Customs Authority with security commensurate with its legal obligation to make the Tonnage Tax payment, and shall declare and pay the Tonnage Tax to the Customs Authority in accordance with this Law upon arrival at the port of entry.

下列財產、權利可以用於擔保：

The following property and rights may be used for security:

（一）人民幣、可自由兌換貨幣；

1. Renminbi (RMB) and freely convertible currencies;

（二）匯票、本票、支票、債券、存單；

2. bills of exchange, promissory notes, checks, bonds and certificates of deposit;

（三）銀行、非銀行金融機構的保函；

(III) Letters of guarantee issued by banks or non-bank financial institutions; and

（四）海關依法認可的其他財產、權利。

(IV) other property and rights legally recognized by the Customs.

第十四條   應稅船舶在噸稅執照期限內，因修理、改造導致淨噸位變化的，噸稅執照繼續有效。應稅船舶辦理出入境手續時，應當提供船舶經過修理、改造的證明文件。

Article 14 Where the net tonnage of a Taxable Vessel changes during the term of its Tonnage Tax Certificate due to repair or renovation, the Tonnage Tax Certificate shall remain valid. When a taxable vessel completes disembarkation and embarkation formalities, it shall provide the proof document that the vessel has been repaired or modified.

第十五條   應稅船舶在噸稅執照期限內，因稅目稅率調整或者船籍改變而導致適用稅率變化的，噸稅執照繼續有效。

Article 15 Where there is a change in the applicable tax rate for a taxable vessel during the vessel tonnage tax licence period due to adjustment of tax item or tax rate or change in registry of the vessel, the vessel tonnage tax licence shall continue to be valid.

因船籍改變而導致適用稅率變化的，應稅船舶在辦理出入境手續時，應當提供船籍改變的證明文件。

Where there is a change in the applicable tax rate due to change of nationality of the vessel, the proof document for change of nationality of the vessel shall be provided at the time of completion of disembarkation and embarkation formalities for the taxable vessel.

第十六條   噸稅執照在期滿前毀損或者遺失的，應當向原發照海關書面申請核發噸稅執照副本，不再補稅。

Article 16 Where the vessel tonnage tax licence is damaged or lost before expiry, the vessel shall apply to the issuing Customs in writing for issuance of a duplicate copy of the vessel tonnage tax licence, and there is no need to top up tax payment.

第十七條   海關發現少征或者漏征稅款的，應當自應稅船舶應當繳納稅款之日起一年內，補征稅款。但因應稅船舶違反規定造成少征或者漏征稅款的，海關可以自應當繳納稅款之日起三年內追征稅款，並自應當繳納稅款之日起按日加征少征或者漏征稅款萬分之五的稅款滯納金。

Article 17 In the event that the Customs finds a failure to levy the dues either partially or wholly, the supplementary dues shall be levied within one year from the date when the dues should be paid for the taxable vessel. However, where the under-levying of tax or omitted levying is due to a violation by the taxable vessel, the Customs may recover the tax within three years from the date on which the tax should be paid, and impose a late payment fine based on 0.05% per day of the under-levied or omitted tax with effect from the date on which the tax should be paid.

海關發現多征稅款的，應當在二十四小時內通知應稅船舶辦理退還手續，並加算銀行同期活期存款利息。

Where an overpayment of tax on a Taxable Vessel is discovered by the Customs Authority, it shall notify the vessel within 24 hours for the processing of tax refund along with interest calculated based on the interest rate on demand deposits of the corresponding period.

應稅船舶發現多繳稅款的，可以自繳納稅款之日起三年內以書面形式要求海關退還多繳的稅款並加算銀行同期活期存款利息；海關應當自受理退稅申請之日起三十日內查實並通知應稅船舶辦理退還手續。

Where the discovery of an overpayment of tax is made on the part of a Taxable Vessel, a written request may be made, within three years of the date when the original payment was made, to the Customs Authority for refunding the overpaid amount along with interest calculated based on the interest rate on demand deposits of the corresponding period; and the Customs Authority shall verify the case and notify the vessel of the processing of tax refund within 30 days of the date of accepting the request.

應稅船舶應當自收到本條第二款、第三款規定的通知之日起三個月內辦理有關退還手續。

A Taxable Vessel that is notified under the second or third paragraph of this Article shall go through the relevant tax refund procedures within three months of the date of notification.

第十八條   應稅船舶有下列行為之一的，由海關責令限期改正，處二千元以上三萬元以下的罰款；不繳或者少繳應納稅款的，處不繳或者少繳稅款百分之五十以上五倍以下的罰款，但罰款不得低於二千元：

Article 18 For any of the following acts by a Taxable Vessel, the Customs Authority shall order it to make a correction within a time limit and impose a fine of CNY2,000 up to CNY30,000 on it; for any failure to pay or underpayment of Tonnage Tax, a Taxable Vessel shall be subject to a fine of not less than 50% of, but not more than five times the tax amount due or underpaid, or CNY2,000 if such amount is below CNY2,000:

（一）未按照規定申報納稅、領取噸稅執照；

1. failure to declare for tax and obtain the tonnage tax license as required;

（二）未按照規定交驗噸稅執照（或者申請核驗噸稅執照電子信息）以及提供其他證明文件。

(II) The Taxable Vessel fails to submit its Tonnage Tax Certificate for verification (or apply for verification of its electronic Tonnage Tax Certificate) or to provide any other certificates in accordance with the relevant provisions.

第十九條   噸稅稅款、稅款滯納金、罰款以人民幣計算。

Article 19 Tonnage Tax, overdue fines, and fines shall be calculated in RMB.

第二十條   噸稅的征收，本法未作規定的，依照有關稅收征收管理的法律、行政法規的規定執行。

Article 20 Matters pertaining to levying and collection of vessel tonnage tax not covered by this Law shall be handled pursuant to the provisions of the relevant laws and administrative regulations on administration of tax collection.

第二十一條   本法及所附《噸稅稅目稅率表》下列用語的含義：

Article 21 The following terms as used in this Law and the Table attached hereto shall be defined as follows:

淨噸位，是指由船籍國（地區）政府簽發或者授權簽發的船舶噸位證明書上標明的淨噸位。

Net tonnage refers to the Net tonnage indicated on the tonnage certificate issued, or authorized to issue, by the government of the country or region of registry of a vessel;

非機動船舶，是指自身沒有動力裝置，依靠外力驅動的船舶。

A non-motorized vessel is one which does not have its own power plant and is driven by external forces.

非機動駁船，是指在船舶登記機關登記為駁船的非機動船舶。

Non-motorised barges shall mean non-motorised vessels registered as barges with the vessel registration authorities.

捕撈、養殖漁船，是指在中華人民共和國漁業船舶管理部門登記為捕撈船或者養殖船的船舶。

Fishing and aquaculture fishing vessels shall mean vessels registered as fishing or aquaculture vessels with the fishing vessel administrative authority of the People's Republic of China.

拖船，是指專門用於拖（推）動運輸船舶的專業作業船舶。

Tugboat shall mean a special-operation vessel used specifically for towing (pushing) vessels.

噸稅執照期限，是指按照公曆年、日計算的期間。

Vessel tonnage tax licence period shall mean the period computed in calendar years or days.

第二十二條   本法自2018年7月1日起施行。2011年12月5日國務院公布的《中華人民共和國船舶噸稅暫行條例》同時廢止。

Article 22 This Law shall come into force as of July 1, 2018. The Provisional Regulations of the People's Republic of China on Vessel Tonnage Tax promulgated by the State Council on 5 December 2011 shall be repealed simultaneously.

稅目 Tax Items （按船舶淨噸位劃分） (Based on net tonnage)	稅率（元/淨噸） Tax rate (yuan/net ton)						備注 Remarks
	普通稅率 General tariff （按執照期限劃分） (Division by Term of License)			優惠稅率 Preferential Tax Rates （按執照期限劃分） (Division by Term of License)
	1年 1	90日 90 days	30日 30	1年 1	90日 90 days	30日 30
不超過2000淨噸 2000 NMT Max.	12.6 12.6	4.2 4.2	2.1 2.1	9.0 9.0	3.0 3.0	1.5 1.5	1.拖船按照發動機功率每千瓦折合淨噸位0.67噸。2. 1. Each kilowatt of engine power of the tug shall be converted to a net tonnage of 0.67 tons. 2. 無法提供淨噸位證明文件的遊艇，按照發動機功率每千瓦折合淨噸位0.05噸。3. Any yacht that is unable to provide a net tonnage certificate shall be converted into the net tonnage of 0.05 tons per kilowatt of engine power. 3. 拖船和非機動駁船分別按相同淨噸位船舶稅率的50%計征稅款。 Tugboats and non-motorised barges shall pay tax based on 50% of the net tonnage of vessels respectively.
超過2000淨噸，但不超過10000淨噸 More than 2000 Net Tons, but not more than 10000 Net Tons	24.0 24.0	8.0 8.0	4.0 4.0	17.4 17.4	5.8 5.8	2.9 2.9
超過10000淨噸，但不超過50000淨噸 Greater than 10000 Net Tons, but not more than 50000 Net Tons	27.6 27.6	9.2 9.2	4.6 4.6	19.8 19.8	6.6 6.6	3.3 3.3
超過50000淨噸 > 50000 net ton	31.8 31.8	10.6 10.6	5.3 5.3	22.8 22.8	7.6 7.6	3.8 3.8