目前,对外籍轮船运输收入征税,我们在实践中发现存在不少问题。本文拟就这些问题谈谈我们的意见。一、交通部、财政部《关于外籍轮船的运输收入征税问题的通知》(以下简称《通知》)规定,由外轮代理公司各港分公司代收代交税款。但在实际执行时,从鉴别证件、决定征免税、计算运输收入、填开税票、到报解入库,全部征税程序都由外代公司完成,税务局对外轮运输收入征税的监督和管理完全处于被动地位,却要负责对其具体征税问题的政策解释。这种政策解释和征管工作的脱节,很容易在具体征税业务上产生漏洞,以致或多或少地出现各种问题。因此,有必要妥善协凋税务局与外轮代理公司的关系,我们建议税务局应派专人,配合外代公司工作。 At present, the taxation of the income from the transport of foreign ships, we found in practice, there are many problems. This article intends to talk about our views on these issues. I. Notice of the Ministry of Communications and the Ministry of Finance on Issues Concerning the Taxation of the Transport Income of Foreign Vessels (hereinafter referred to as the “Circular”) stipulates that tax offices shall be collected and paid by branches of Hong Kong and foreign agencies in Hong Kong. However, in actual implementation, from the identification of documents, decided to levy a tax exemption, calculate transport revenue, fill in tax receipts, to declare warehousing, all tax procedures are completed by the foreign companies, the Internal Revenue Service Tax Administration supervision of the tax revenue And management are completely in a passive position, they are responsible for the policy explanation of their specific taxation issues. This kind of policy explanation and the disconnection of collection and management work can easily lead to loopholes in the specific taxation business, resulting in more or less various problems. Therefore, it is necessary to properly co-ordinate the relationship between the IRD and the OTC agency. We suggest that the IRD should assign specialists to work with the NGOs.