Notice of the Ministry of Finance Issues Concerning Extending the Implementation of Entrance Registration and Import Tax Policies for Chinese-invested Ships Flying Flags of Convenience

财政部关于延长中资“方便旗”船回国登记进口税收政策问题的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Guan Shui [2009] No. 28

Promulgating Date: 05/06/2009

Effective Date: 05/06/2009

颁布机关: 财政部

文      号: 财关税[2009]28号

颁布时间: 05/06/2009

实施时间: 05/06/2009

To the Ministry of Transport and General Administration of Customs:

   交通运输部、海关总署：

With the approval of the State Council, the expiration date of the tax reduction and exemption policies for Chinese-invested ships flying flags of convenience is extended from June 30, 2009 to June 30, 2011. We hereby notify you of the relevant issues as follows:

    经国务院批准,中资“方便旗”船特案减免税政策的执行截止日期由2009年6月30日延长至2011年6月30日。现将有关问题通知如下:

1. Where a Chinese-invested ship (a ship with a capital contribution from the Chinese side of not less than 50 percent) has gone through ship registration formalities abroad, is flying a flag of convenience before December 31, 2005, reached a certain age limit, satisfied the relevant technical requirements and makes a customs declaration for import between July 1, 2009 and June 30, 2011, it shall be exempted from duties and imports value-added tax, and it shall complete registration procedures in accordance with the relevant provisions of the Regulations of the People's Republic of China on the Registration of Ships (Decree No. 155 of the State Council) and Announcement [2007] No. 18 of the former Ministry of Communications.

       一、对2005年12月31日前已在境外办理船舶登记手续悬挂“方便旗”、船龄达到一定年限且符合相关技术条件的中资船舶(中方出资比例不低于50%的船舶),在2009年7月1日至2011年6月30日期间报关进口的,免征关税和进口环节增值税,并按《中华人民共和国船舶登记条例》(国务院令第155号)及原交通部2007年第18号公告的有关规定进行登记。

2. The age of various import ships enjoying tax preference shall comply with the relevant provisions of the Notice of the Ministry of Finance on Issues Concerning Entrance Registration and Relevant Import Tax Policies for the Chinese-invested Ships Flying Flags of Convenience (Cai Guan Shui [2007] No. 47).

       二、享受税收优惠各类进口船舶的船龄应符合《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)的有关规定。

3. Import entities may file applications with the Ministry of Transport before September 1, 2009, March 1, 2010, September 1, 2010 and March 1, 2011 (the specific application procedures and relevant requirements shall be formulated separately by the Ministry of Transport). The customs shall handle the relevant formalities for tax reduction and exemption after the Ministry of Transport carries out examination of the applications and reports to the Ministry of Finance, which, together with the Ministry of Transport, General Administration of Customs and other relevant departments, examines and approves the applications.

Ministry of Finance

May 6, 2009

       三、进口单位可在2009年9月1日、2010年3月1日、2010年9月1日和2011年3月1日前向交通运输部提出申请（具体申请程序及相关要求由交通运输部另行规定），交通运输部初审汇总后报财政部，经财政部会同交通运输部、海关总署等有关部门进行审定后，由海关办理相关的减免税手续。

    财政部

    二○○九年五月六日