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Vessel Tonnage Tax Law of the People's Republic of China.

Country/Territory
China
Document type
Legislation
Date
2017 (2018)
Source
FAO, FAOLEX
Subject
Fisheries, Sea
Keyword
Fishing vessel Tax/levy
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

This Law consists of 22 Articles. Vessel tonnage tax shall be paid in accordance with this Law on vessels that enter the domestic ports of the People's Republic of China from overseas ports. The taxable items and tax rates for tonnage tax shall be governed by the Table of Taxable Items and Tax Rates for Tonnage Tax attached to this Law. The amount of tonnage tax payable shall be calculated by multiplying the net tonnage of a vessel by the applicable tax rate. Article 9 provides for the vessels which shall be exempt from tonnage tax, including fishing vessels.

Full text
Chinese
Website
www.gov.cn

References - Legislation

Repeals

Interim Regulation of the People's Republic of China on Vessel Tonnage Tax.

Legislation | China | 2011

Keyword: Fishing vessel, Tax/levy

Source: FAO, FAOLEX

Amended by

Order No. 16 of the President of the People's Republic of China for the Decision of the Standing Committee of the National People's Congress on Amending the Law of the People's Republic of China on the Protection of Wild Animals and 14 Other Laws.

Legislation | China | 2018

Keyword: Equipment, Institution, Agricultural commodities, Inspection, Polluter pays principle, Pollution control, Tax/levy, Quarantine, Authorization/permit, Certification

Source: FAO, FAOLEX