国际海运税收管理根据《外国公司船舶运输收入征税办法》(财税字[1996]087)(以下简称《征税办法》)的规定,外国公司以船舶从中国港口运载旅客、货物或者邮件出境的,所取得的运输收入所得应在中国进行纳税。取得运输收入的承运人为纳税人,包括买方派船的期租船,以外国公司为纳税人;承租船,以外国船 International Maritime Tax Administration Pursuant to the Measures for Taxing the Income of Ships Carrying Foreign Businesses (Cai Shui Zi [1996] 087) (hereinafter referred to as the “Measures for Tax Collection”), a foreign company ships passengers, goods or mail out of China ports by ship , The proceeds of transportation income obtained should be taxed in China. The carrier who obtains the transportation income is the taxpayer, including the time charter ship where the buyer dispatches the ship, the foreign company as the taxpayer, the charter ship with the foreign ship