Notice of the Ministry of Finance Concerning the 4th List of Chinese-funded FOC (Flag of Convenience) Ships Entitled to Preferential Import Taxation Policy
财政部关于第四批享受进口税收优惠政策的中资“方便旗”船舶清单的通知
Promulgating Institution: Ministry of Finance
Document Number: Cai Guan Shui [2009] No. 25
Promulgating Date: 04/21/2009
Effective Date: 04/21/2009
颁布机关: 财政部
文 号: 财关税[2009]25号
颁布时间:04/21/2009
实施时间: 04/21/2009
To the Ministry of Transport and the General Administration of Customs:
交通运输部、海关总署:
In accordance with the Notice of the Ministry of Finance on Issues Concerning Import Tax Policies for Chinese-funded Flag of Convenience(FOC) Ships During the Entrance Registration Process (Cai Guan Shui [2007] No. 47), the fourth batch of twelve Chinese-funded FOC ships have been approved to be exempted from customs duties and the import value-added tax. The list is enclosed herewith as an appendix. The concerned ships shall conduct relevant registration procedures in accordance with the Regulations of the People's Republic of China on Ship Registration.
根据《财政部关于中资“方便旗”船回国登记有关进口税收政策问题的通知》(财关税[2007]47号)的规定,经核定,第四批共有12艘中资“方便旗”船舶可享受免征进口关税和进口环节增值税的优惠,具体船舶清单附后。享受优惠的船舶应按照《中华人民共和国船舶登记条例》(国务院令第155号)的有关规定进行登记。
Appendix: The List of the 4th Batch of Chinese Capital FOC (Flag of Convenience) Ships Entitled to Preferential Import Tax Policies
附件:第四批享受进口税收优惠政策的中资“方便旗”船舶清单
The Ministry of Finance
April 21, 2009
财政部
二○○九年四月二十一日