近來(lái)，我局陸續(xù)收到一些省、市稅務(wù)局來(lái)文，反映有些外國(guó)或港、澳、臺(tái)的非航空運(yùn)輸企業(yè)來(lái)我國(guó)、來(lái)大陸以包機(jī)從事國(guó)際運(yùn)輸業(yè)務(wù)，要求我局對(duì)有關(guān)稅收問(wèn)題予以明確，經(jīng)研究，現(xiàn)通知如下：

　　（一）凡外國(guó)或港、澳、臺(tái)企業(yè)，雖非航空運(yùn)輸企業(yè)，但其包機(jī)從我國(guó)、從大陸載運(yùn)旅客、貨物、郵件的客票收入、貨運(yùn)收入及逾重行李收入等，不論是否在我國(guó)、在大陸售票或辦理載運(yùn)手續(xù)，均應(yīng)依法在允國(guó)，在大陸征稅，具體征稅辦法依照1993年5月14日國(guó)稅發(fā)〔1993〕第097號(hào)文關(guān)于采用包機(jī)形式從事國(guó)際航空運(yùn)輸業(yè)務(wù)的稅收問(wèn)題的有關(guān)規(guī)定執(zhí)行。

　　（二）鑒于工商統(tǒng)一稅及其施行細(xì)則已廢止，按照營(yíng)業(yè)稅暫行條例及其實(shí)施細(xì)則，交通運(yùn)輸營(yíng)業(yè)稅適用稅率為3%.因此，從1994年1月1日起，對(duì)于從事國(guó)際航空運(yùn)輸業(yè)務(wù)的外國(guó)企業(yè)或香港、澳門(mén)、臺(tái)灣企業(yè)人我國(guó)、從大陸運(yùn)載旅客、貨物、郵件的運(yùn)輸收入，在國(guó)家另有規(guī)定之前，應(yīng)按4.65%的綜合計(jì)征率計(jì)算征稅。

CIRCULAR ON TAXATION QUESTION CONCERNING FOREIGN OR HONG KONG，MACAO AND TAIWAN NON-AIR TRANSPORT ENTERPRISES WHICH ENGAGE IN INTERNA-TIONAL TRANSPORT BUSINESS WITH CHARTERED PLANES

（State Administration of Taxation： 27 January 1994 Coded Guo ShuiFa [1994] No. 019）

Whole Doc.

To the tax bureaus of various provinces， autonomous regions and municipalities and to the tax bureaus of various cities with independent planning：

　　Recently， our Administration has continuously received letters from tax bureaus of some provinces and cities， saying that some foreign or Hong Kong， Macao and Taiwan non-air transport enterprises which come to China and the Chinese mainland to engage in international transport business by means of chartered planes， demanding that our Administration clarify related questions concerning taxation. After study， we hereby issue the following circular：

　　I. Enterprises of foreign countries or of Hong Kong， Macao and Taiwan， although not belonging to air transport enterprises， their chartered planes， however， have income earned from passenger tickets for carrying and transporting passengers， goods and mails， income from transporting goods and income from overweight luggage， shall all pay taxes in China， in Chinese mainland according to law irrespective of whether they sell tickets or performing the procedures for carrying and transporting in China and the Chinese mainland. With regard to the concrete method of taxation， the matter shall be carried out in accordance with the related stipulations of the document of May 14， 1993 coded Guo Shui Fa [1993] No. 097 concerning the taxation question related to engaging in international air transport business in the form of chartered planes.

　　II. In view of the fact that consolidated industrial and commercial tax and the detailed rules for its implementation have been annulled，according to the Provisional Regulations On Business Tax and the Detailed Rules for Its Implementation， the applicable tax rate of communications and transportation business tax is 3 percent. Therefore， beginning from January 1， 1994， for foreign enterprises or enterprises from Hong Kong，Macao and Taiwan which engage in international air transport business and have income earned from transporting passengers， goods and mails in China and the Chinese mainland， before there are separate stipulations， tax shall be calculated and levied in accordance with the composite rate of 4. 65 percent.