外国（地区）的海运企业和航空企业以船舶或飞机从事国际运瑜，从中国洪口或机场起运旅客和货物到达目的地所取得的运输收入，应依照营业税暂行条例、外商投资企业和外国企业所得税法的规定，计算缴纳营业税和所得税。从外国起运旅客和货物抵达中国取得的运输收入，可以不在中 Foreign shipping carriers and airlines that engage in international yacht operation by ship or aircraft, and transportation revenue obtained from the arrival of passengers and goods arriving at Hongkou or the airport in China, shall, in accordance with the Provisional Regulations on Business Tax, establish a joint venture between foreign-invested enterprises and foreign enterprises Income tax law, calculate and pay business tax and income tax. Transport receipts made by foreign travelers and goods arriving in China may be absent