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各省、自治区、直辖市税务局,各计划单列市税务局: 近来,我局陆续收到一些省、市税务局来文,反映有些外国或港、澳、台的非航空运输企业来我国、来大陆以包机从事国际运输业务,要求我局对有关税收问题予以明确。经研究,现通知如下: 一、凡外国或港、澳、台企业,虽非航空运输企业,但其包机从我国、从大陆载运旅客、货物、邮件的客票收入、货运收入及逾重行李收入等,不论是否在我国、在大陆售票或办理载运手续,均应依法在我国、在大陆征税。具体征税办法依照1993年5月14日国税发[1993]第097号文关于采用包机形式从事国际航空运输业务的税收问题的有关规定执行。
Tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, and the tax bureaus of various cities separately listed in the state plan: Recently, the Bureaus have received reports from some provincial and municipal tax bureaus in succession that some non-air transport enterprises in foreign countries or in Hong Kong, Macao and Taiwan have come to China and come to mainland China In charter flights engaged in international transport business, I asked the Bureau on the tax issues to be clear. After the study, it is hereby notified as follows: 1. Where a foreign country or a Hong Kong, Macao or Taiwan enterprise, although not an air transport enterprise, charter flights, freight revenues and excess baggage receipts from China and from the Mainland carrying passengers, cargo and mail, Etc., regardless of whether they are in our country or sold in the mainland or go through the formalities for carrying them, should be taxed in the Mainland in accordance with the law in China. The specific measures for taxation shall be implemented in accordance with the relevant provisions of Guo Shui Fa [1993] No. 097 of May 14, 1993 on the taxation issue concerning the use of charter flights in the international air transport business.