海关总署


中华人民共和国海关船舶吨税暂行办法(附英文)

（一九五二年九月十六日政务院财政经济委员会批准）

第一条 在中华人民共和国港口行驶的外国籍船舶和外商租用的中国籍船舶，以及中外合营企业使用的中外国籍船舶（包括专在港内行驶的上项船舶），均按本办法由海关征收船舶吨税（以下简称吨税）。
前项应完吨税船舶，毋庸另向税务机关完纳车船使用牌照税。
第二条 吨税分三个月期缴纳与三十天期缴纳两种，由纳税人于申请完税时自行选报，其税级税率列明如下：
（一）按三个月期缴纳者：
（二）按三十天期缴纳者，照前表税率减半征收。
进口船舶应自申报进口之日起征，如所领吨税执照满期后尚未驶离中国，则应自原照满期之次日起续征。
第三条 应征吨税船舶的国籍，如属于同中华人民共和国签有条约或协定，规定对船舶的税费相互给予最惠国待遇的国家，该船舶的吨税按优惠税率计征。其按三个月期缴纳的吨税税率如下：
按本条规定纳税之船舶，如申请按照前条办法按三十天期缴纳，照上表减半征收。
第四条 外国籍及外商租用的中国籍船舶，在到达及驶离设关港
----------------------------------------------------------------------------------
| |每 吨 吨 税|
船舶种类 | 吨 位 | | 附 注
| |（人 民 币）|
----------------|---------------------------|--------------|----------------------
| 轮 | 50吨以下 | 3角 |按净吨位计征，尾数在半
| | 51吨至 150吨 | 3角5分 |吨以下者免征其尾数，半
| 船 | 151吨至 300吨 | 4角 |吨及超过半吨但不及一吨
机 | | 301吨至 500吨 | 4角5分 |者则晋按一吨计算；又不
| 汽 | 501吨至1，000吨 | 6角 |及一吨的小型船舶，除经
| |1，001吨至1，500吨 | 7角5分 |海关总署特准免征者外，
动 | 船 |1，501吨至2，000吨 | 9角 |应一律按一吨计征。
| |2，001吨至3，000吨 |1元1角 |
| 拖 |3，001吨至4，000吨 |1元3角 |
| |4，001吨至5，000吨 |1元5角 |
船 | 船 |5，001吨以上 |1元8角 |
------|---------|---------------------------|--------------|----------------------
非 |各种人力 | 10吨以下 | 1角5分 |
机 |驾驶船及 | 11吨至 50吨 | 2角 |
动 |驳船帆船 | 51吨至 150吨 | 2角5分 |
船 | | 151吨至 300吨 | 3角 |
| | 301吨以上 | 3角5分 |
-----------------------------------------------------------------------------------

口，按海关规定须向关申报进口与结关者，应将船舶吨税执照一并交验。如进口时原照已经满期或前未完纳吨税者，应并在申报进口时填送申报单，交验：
（一）船舶国籍证书（或港务机关签发的收存此项证书之证明书）；
（二）船舶吨位证明，向关申报完税。
第五条 前项船舶，其吨税执照之有效期间在申报进口后满期者，及专在港内行驶者，均应于原照满期时按前条规定向关申报纳税领照。倘自满期次日起五日内不向关申报完税，应按本办法第十四条规定论罚。
第六条 特准行驶未设关地方之外国籍船舶，应同按本办法第四
----------------------------------------------------------------------------------
| |每 吨 吨 税|
船 舶 种 类 | 吨 位 | | 附 注
| |（人 民 币）|
----------------|---------------------------|--------------|----------------------
| 50吨以下 | 3角 | 计征办法同前表
| 51吨至 150吨 | 3角5分 |
机 动 船 | 151吨至 300吨 | 4角 |
| 301吨至 500吨 | 4角5分 |
（轮船、汽船、 | 501吨至1，000吨 | 5角5分 |
|1，001吨至1，500吨 | 6角5分 |
拖船） |1，501吨至2，000吨 | 8角 |
|2，001吨至3，000吨 | 9角5分 |
|3，001吨以上 |1元1角 |
----------------|---------------------------|--------------|----------------------
非 机 动 船 | 10吨以下 | 1角5分 |
| 11吨至 50吨 | 2角 |
（各种人力驾驶 | 51吨至 150吨 | 2角5分 |
| 151吨至 300吨 | 3角 |
船及帆船、驳船）| 301吨以上 | 3角5分 |
----------------------------------------------------------------------------------

条规定在到达或驶离港口时向当地港务机关交验船舶吨税执照（无港务机关地方应向当地边防公安机关或部队交验），在原照满期时，并应按照本办法第四、五条规定报由当地税务局依本办法代征吨税发给执照，逾期不报按第十四条论罚。
第七条 纳税人应自海关（或税务局）签发吨税缴款书之次日起五日内（星期日及规定放假日除外）缴清税款，由关（或局）填发船舶吨税执照，逾期由关（或局）自第六天起至缴清税款之日止按日征收应纳税额千分之一的滞纳金，作为海关罚款入库。
第八条 外商租用的中国籍船舶，及中国公私营企业租用的外国籍船舶，在租用关系开始或解除时，其原纳车船使用牌照税或船舶吨税，如尚未满期，得仍继续有效。惟期满后应即按照当时使用关系向关报完吨税或向税务局报完车船使用牌照税。
第九条 船舶因经修理，原净吨位有所增减，在原领吨税执照有效期内，不再调整税额。惟于下期完纳吨税时应按吨位变更后的吨位证书，申请核定税额。如吨位增高而匿不申报，希图漏税者，按本办法第十四条规定处罚。
第十条 已完吨税之船舶，具有下列情形之一者，海关得验凭所交港务机关证明文件，按其实际日数，将执照有效日期，批注延长：
（一）船舶驶入我国港口避难、修理者；（二）船舶因防疫隔离不能上下客货者；
（三）船舶经中央或地方人民政府征用或租用者。
第十一条 下列各种外籍船舶，免征吨税：
（一）与我国建立外交关系国家之大使馆、公使馆、领事馆使用的船舶；
（二）有当地港务机关证明之避难、修理、停驶或拆毁的船舶，并不上下客货者；
（三）专供上下客货及存货之泊定趸船、浮桥趸船及浮船；
（四）中央或地方人民政府征用或租用的船舶；
（五）合于暂行海关法第二十七条规定毋庸向关申报进口的国际航行船舶。
第十二条 船舶使用人如于该船未到达港口以前办理结关手续者，须向关递送书面保证，担保俟船舶驶入港口后交验吨税执照，或遵章完纳吨税请领执照。此项执照的有效日期，亦应自船舶申报进口之日起算。
第十三条 船舶使用人所领吨税执照，在有效期间内，如有毁损或遗失时，得向原发执照海关（或税务局）书面声明，并请另发吨税执照副本，不再补税。
第十四条 不按本办法规定申报纳税领照者，除限期办理外，并处以应纳税额三倍以下之罚金，以海关罚款入库。
第十五条 本办法自发布之日施行。(附英文)

INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINACONCERNING VESSEL TONNAGE DUES

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA
CONCERNING VESSEL TONNAGE DUES
(Approved by the Financial and Economic Committee of the Govern-
ment Administration Council on September 16, 1952 and promulgated and put
into effect by the General Customs Administration on September 29, 1952)
Article 1
Vessel tonnage dues (hereinafter referred to as tonnage) shall be levied
by the Customs in accordance with these Measures on foreign registered
vessels and Chinese registered vessels chartered by foreign firms and
Chinese or foreign registered vessels used by Chinese-foreign equity joint
ventures (including vessels sailing exclusively within the ports) sailing
in the ports of the People's Republic of China. It is not necessary for
the said vessels paying tonnages to pay additional vehicle and vessel
service licence fees to the tax authorities.
Article 2
Tonnages are divided into two types: one to be paid once every three
months and the other to be paid once every 30 days, to be chosen by the
payers themselves when they apply for the payment of the tonnages. The
scale and rate of the tonnages are as follows:
1. Those to be paid once every three months:
|===================|=============================|====================|===============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|===============================|
| |below 50 tonnes | 3 jiao |Tonnages to be calculated |
| |-----------------------------|--------------------|-------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levied by net weight. The |
| |-----------------------------|--------------------|-------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |odd amount less than 1/2 |
| |-----------------------------|--------------------|-------------------------------|
| | 301 tonnes to 500 tonnes | 4 jiao 5 fen |tonne is exempt from taxa- |
| |-----------------------------|--------------------|-------------------------------|
|Power-drive | 501 tonnes to 1,000 tonnes | 6 jiao |tion; 1/2 tonne or more is |
| |-----------------------------|--------------------|-------------------------------|
|Vessels (Steam- |1,001 tonnes to 1,500 tonnes | 7 jiao 5 fen |considered as 1 tonne. Small |
| |-----------------------------|--------------------|-------------------------------|
|Ships, motor- |1,501 tonnes to 2,000 tonnes | 9 jiao |vessels less than 1 tonne shall|
| |-----------------------------|--------------------|-------------------------------|
|boats or tugboats) |2,001 tonnes to 3,000 tonnes |1 yuan 1 jiao |be taxed as 1 tonne except for |
| |-----------------------------|--------------------|-------------------------------|
| |3,001 tonnes to 4,000 tonnes |1 yuan 3 jiao |those enjoying exemption |
| |-----------------------------|--------------------|-------------------------------|
| |4,001 tonnes to 5,000 tonnes |1 yuan 5 jiao |specially granted by |
| |over 5,001 tonnes |1 yuan 8 jiao |the General Customs |
| | | |Administration. |
|===================|=============================|====================|===============================|
|Non-power- | below 10 tonnes | 1 jiao 5 fen | |
| |-----------------------------|--------------------|-------------------------------|
|Driven Vessels | 11 tonnes to 50 tonnes | 2 jiao | |
| |-----------------------------|--------------------|-------------------------------|
|(Various | 51 tonnes to 150 tonnes | 2 jiao 5 fen | |
|manually- |-----------------------------|--------------------|-------------------------------|
|driven boats, | 151 tonnes to 300 tonnes | 3 jiao | |
| |-----------------------------|--------------------|-------------------------------|
|lighters and junks)| over 301 tonnes | 3 jiao 5 fen | |
|===================|=============================|====================|===============================|
2. Those to be paid once every 30 days shall be levied at half the rates
in the above list. The tonnage shall be levied on an incoming vessel from
the date of its declaration for entry. If the vessel does not leave China
at the expiration of the tonnage licence, the levy shall continue as of
the next day of the expiration.
Article 3
The tonnage for a vessel which is registered in or belongs to a foreign
country which has entered into a treaty or agreement with the People's
Republic of China for mutual preferential treatment of tonnages or fees
levied on vessels shall be levied at a preferential rate. The rates of
tonnages to be levied once every three months are as follows:
|===================|=============================|====================|==============================|
|Category of Vessel |Tonnes |Tonnage per tonne |Remarks |
| | | (RMB) | |
|===================|=============================|====================|==============================|
| |below 50 tonnes | 3 jiao |The procedures for calculaion |
| |-----------------------------|--------------------|------------------------------|
| | 51 tonnes to 150 tonnes | 3 jiao 5 fen |and levy are the same as in |
| |-----------------------------|--------------------|------------------------------|
| | 151 tonnes to 300 tonnes | 4 jiao |the preceding list. |
| |-----------------------------|--------------------|------------------------------|
|Power-driven | 301 tonnes to 500 tonnes | 4 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|Vessels (Steam- | 501 tonnes to 1,000 tonnes | 5 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|ships, motor- |1,001 tonnes to 1,500 tonnes | 6 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|boats or tugboats) |1,501 tonnes to 2,000 tonnes | 8 jiao | |
| |-----------------------------|--------------------|------------------------------|
| |2,001 tonnes to 3,000 tonnes | 9 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
| |over 3,001 tonnes |1 yuan 1 jiao | |
|===================|=============================|====================|==============================|
|Non-power- |below 10 tonnes | 1 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|Driven Vessels | 11 tonnes to 50 tonnes | 2 jiao | |
| |-----------------------------|--------------------|------------------------------|
|(Various manually- | 51 tonnes to 150 tonnes | 2 jiao 5 fen | |
| |-----------------------------|--------------------|------------------------------|
|driven boats, | 151 tonnes to 300 tonnes | 3 jiao | |
| |-----------------------------|--------------------|------------------------------|
|lighters and | over 301 tonnes | 3 jiao 5 fen | |
|junks) | | | |
|===================|=============================|====================|==============================|
If a vessel paying the tonnage as stipulated under this Article applies to
make payment once every 30 days in accordance with the procedures in the
preceding Article, the tonnage shall be levied at half the rates in the
above list.
Article 4
A foreign registered vessel or a Chinese registered vessel chartered by a
foreign firm shall submit the vessel tonnage licence and the declaration
at the Customs for examination and entry or clearance purposes as
stipulated by the Customs when it arrives at or leaves a port where there
is a Customs establishment. If the original licence has expired at the
time of entry or the tonnage has not been paid before, it shall file a
declaration at the time of entry, make the declaration at the Customs and
pay the tonnage by submitting (1) the certificate of the vessel's registry
(or the testimonial signed and issued by the port authorities to testify
that this certificates has been kept in their custody) and (2) the
certification of the vessel's tonnage for examination.
Article 5
If the term of validity of the tonnage licence of the above vessel has
expired after its declaration for entry or if it sails exclusively within
the port, it shall make a declaration at the Customs, pay the tonnage and
obtain a new licence as stipulated in the preceding Article upon
expiration of the original licence. If it fails to make a declaration and
pay the tonnage within 5 days of expiration, it shall be fined according
to the stipulation in Article 14 of these Measures.
Article 6
A foreign registered vessel specially permitted to sail to or from a place
where there is no Customs establishment shall submit the vessel tonnage
licence to the local port authorities for examination (it shall be
submitted to the local frontier public security organs or frontier forces
for examination in a place without port authorities) as stipulated in
Article 4 of these Measures when it arrives at or leaves the port. At the
expiration of the original licence, it shall also make a declaration at
the local tax bureau as stipulated in Article 4 and Article 5 of these
Measures and the bureau shall collect the tonnage and issue a new licence
in lieu of the Customs according to these Measures. If it fails to make a
declaration within the time limit, it shall be fined in accordance with
Article 14.
Article 7
The payer shall pay the tonnage within 5 days (Sundays and statutory
holidays excepted) of the issue of the Notice of Tonnage Payment by the
Customs (or the tax bureau) and the Customs (or the bureau) shall issue
the vessel tonnage licence. If the time limit is exceeded, the Customs (or
the bureau) shall collect a fine for delaying payment of 0.1% of the
payable tonnage daily from the sixth day to the day of full payment of the
tonnage and pay it into the treasury as Customs' fines.
Article 8
In the case of a Chinese registered vessel chartered by a foreign firm or
a foreign registered vessel chartered by a Chinese public or private
enterprise, the vehicle and vessel service licence tax or the vessel
tonnage already paid shall remain valid if it has not expired at the
beginning or termination of the charter. However, the vessel shall make a
declaration at the Customs' and pay the tonnage or make the declaration at
the tax bureau and pay the vehicle and vessel service licence tax upon its
expiration on the basis of the charter at the time.
Article 9
The tonnage amount shall not be readjusted within the term of validity of
the tonnage licence already obtained even if the net weight of a vessel is
increased or reduced due to repairs. However, at the time of the next
payment of tonnage, an application shall be made for the adjustment of the
tonnage amount on the basis of the certificate of tonnage after its change
of weight. If the increase in weight is not disclosed and declared with
the intention of evading tonnage payment, the vessel shall be fined as
stipulated in Article 14 of these Measures.
Article 10
In any of the following cases for a vessel which has paid tonnage, the
Customs shall annotate and comment on the extension of the term of the
licence validity according to the actual number of days after examining
the papers submitted by the port authorities:
(1) a vessel sailing into a port in the country for asylum or repair;
(2) a vessel under quarantine and unable to embark or disembark passengers
or cargos;
(3) a vessel having been commandeered and chartered by the Central
Government or a local people's government.
Article 11
The following foreign registered vessels shall be exempt from tonnages:
(1) vessels for use by embassies, legations and consulates of countries
having diplomatic relations with China;
(2) vessels with papers from the local port authorities to take asylum,
undergo repairs, suspend service or be disassembled and not to embark or
disembark passengers or cargos;
(3) mooring pontoons, floating-bridge pontoons and floating boats used
exclusively for embarking or disembarking passengers or cargos and storing
goods;
(4) vessels commandeered or chartered by the Central Government or local
people's governments;
(5) international vessels which are exempt from making declarations at the
Customs for entry as stipulated in Article 27 of the Provisional Customs
Law. [*1]
Article 12
If a charter-party goes through Customs formalities before the vessel
arrives at the port, it shall submit a written guarantee to the Customs
house to assure submission upon entry of the vessel of the tonnage licence
for examination or payment of the tonnage and application for licence
according to regulations. The term of validity of the licence shall begin
on the date of the vessel's declaration for entry.
Article 13
If the tonnage licence obtained by a charter-party is defaced or lost
during the term of validity, it shall make a written application to the
original licence-issuing Customs establishment (or tax bureau) for a copy
of the tonnage licence. No further payment is required.
Article 14
All formalities shall be observed within the time limit set. A charter-
party who fails to make a declaration, pay the tonnage and obtain the
licence shall be fined not more than three times the payable tonnage
amount and the fine shall be paid into the treasury as Customs' fines.
Article 15
These Measures shall go into force as of the date of promulgation.
Note:
[*1] The Provisional Customs Law has been superseded by the Customs Law of
the People's Republic of China, which was adopted at the 19th Meeting of
the Standing Committee of the Sixth National People's Congress of the
People's Republic of China on January 22, 1987. - The Editor.


中国农业发展银行


中国农业发展银行转发财政部《关于修改金融机构应收利息核算年限及呆账准备金提取办法的通知》的通知
中国农业发展银行




中国农业发展银行各省、自治区、直辖市分行，各计划单列市分行，总行营业部：
现将财政部《关于修改金融机构应收利息核算年限及呆账准备金提取办法的通知》(财商字[1998]302号)转发给你们，并提出如下要求，请一并贯彻执行。
一、由于业务划转引起我行1998年贷款余额大幅度减少，改按年末贷款余额比例计提后，预计1997年底的呆账准备金数额已达到年末贷款余额1%的比例。因此，凡在1998年以年初贷款余额1%比例的差额提取1998年度呆账准备金的，请用红字冲回。实际呆账比例超过1%部分怎样计提，待
年终决算时由总行统一布置。
二、文到之日对逾期1年以上2年以下的贷款本金，要按有关文件规定及时调整贷款占用形态。逾期1年以上2年以下的贷款按权责发生制已计入1998年损益的应收利息，分别用红字冲转贷款利息收入和应收贷款利息。冲转的利息相应调整到表外应收未收利息科目核算。


1998年5月29日 财商字[1998]302号



中国工商银行、中国农业银行、中国银行、中国建设银行、交通银行、中国农业发展
银行、中国进出口银行、国家开发银行、华夏银行、中国人民保险(集团)公司、中国
太平洋保险公司、中国国际信托投资公司、中国新技术创业投资公司、华夏证券公司
、国泰证券公司、南方证券公司、中国民族国际信托投资公司，各省、自治区、直辖
市及计划单列市财政厅(局)、国家税务局、地方税务局：
为贯彻中共中央、国务院《关于深化金融改革，整顿金融秩序，防范金融风险的通知》精神，有效防范金融风险，进一步改革、完善金融业财务制度，经国务院批准同意，我部决定修改金融业应收利息核算年限以及呆账准备金提取办法。现将有关规定通知如下：
一、应收未收利息核算年限由2年缩短到1年，即：借款合同约定到期(含展期后到期)但未归还的放款，作为逾期放款，其中逾期(含展期后)未满1年的，企业应按规定计算应收利息，并纳入当期损益。逾期满1年及超过1年仍未归还的放款，作为呆滞放款，其应收利息不再计入当期损益? 导适盏降睦⒓迫氲逼谒鹨妗Ｓκ绽⒌暮怂隳晗薜髡螅鹑谄笠涤ρ细癜慈ㄔ鸱⑸圃蚝怂憷⑹杖耄坏媒馄谖绰?年的放款转为呆滞放款。
保险企业也按上述原则，将应收保费核算年限由2年缩短到1年。
二、呆账准备金由按年初贷款余额1%的差额提取改按本年末贷款余额1%的差额提取，并从成本中列支，当年核销的呆账准备金在下年予以补提。具体计算公式如下：当年应提取的呆账准备金=本年末各项贷款余额(不含委托贷款和同业拆借资金)×1%-上年末呆账准备金余额。
对国务院确定的111个破产兼并、实施再就业工程试点城市的呆账计划核销数，无论银行是否当年核销完，都视同银行已核销处理，因此，在确定上年末呆账准备金余额时，应当全额扣除试点城市计划核销额。
三、对金融企业实际呆账比例超过1%部分，当年应全额补提呆账准备金，但交纳所得税时应作纳税调整，统一计算本年应纳税所得额并依法缴纳所得税。
四、股份制商业银行在进行1997年税后利润分配时，董事会应当考虑本企业呆账等不良资产的实际情况，在进行正常税后利润分配之前，对实际呆账超过呆账准备金余额部分，原则上应当补提呆账准备金后再予分配。
五、本通知从1998年1月1日起开始执行。凡与本通知不符的，一律以本通知为准。



1998年6月19日