关于发布《外国公司船舶运输收入征税办法》的通知 PROCEDURES CONCERNING TAXATION ON THE TRANSPORTATION REVENUE OF VESSELS OF F

well as other relevant agreements or exchanges of letters.

　　Article 18 Foreign companies carrying and transporting passengers， goods or mail out of the country employing vessels from Chinese ports whose transportation revenue and income may enjoy tax reduction or tax exemption in accordance with the agreements as prescribed in Article 17 of these Procedures shall provide relevant information in compliance with the provisions of Article 6 of these Procedures. The tax authorities shall examine and verify the following certifications：

　　（1） for taxation on ship transportation revenue and income to be levied by the concluding country wherein the actual managing organization or the headquarters of the enterprise is located or for tax reduction or tax exemption by the revenue originating country on the revenue and income gained from operating international shipping business by resident companies of the other party of the concluding countries， such foreign companies shall provide certificates of the actual managing organizations or their headquarters or the resident companies of the place wherein they are located issued by the tax authorities of the concluding country of the relevant agreements；

　　（2） for tax reduction or tax exemption by the revenue originating country on transportation revenue and income gained by merchant ships flying the national flag of the other party of the concluding countries or by merchant ships flying the national flag of a third country operated by the shipping enterprise of the other party of the concluding countries of the relevant agreements， such foreign companies shall provide certificates issued by the department in charge of shipping of the other party of the concluding countries.

　　Those failing to provide relevant certificates shall not enjoy the treatment of tax reduction or tax exemption.

　　Article 19 These Procedures shall go into effect as of the date of promulgation. “Provisions for the Taxation of Transportation Revenue by Vessels of Foreign Nationalities” approved by the State Council and promulgated by the Ministry o

f Finance in June 1974 is annulled as of the same date

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