注：根據(jù)《中華人民共和國船舶噸稅暫行條例》（國務(wù)院令2011年第610號），本文件自2012.01.01日起廢止。
　　*9條在中華人民共和國港口行駛的外國籍船舶和外商租用的中國籍船舶，以及中外合營企業(yè)使用的中外國籍船舶（包括專在港內(nèi)行駛的上項(xiàng)船舶），均按本辦法由海關(guān)征收船舶噸稅（以下簡稱噸稅）。
　　前項(xiàng)應(yīng)完噸稅船舶，毋庸另向稅務(wù)機(jī)關(guān)完納車船使用牌照稅。
　　第二條噸稅分三個(gè)月期繳納與三十天期繳納兩種，由納稅人于申請完稅時(shí)自行選報(bào)，其稅級稅率列明如下：（見附表）
　?。ㄒ唬┌慈齻€(gè)月期繳納者：
　　（二）按三十天期繳納者，照前表稅率減半征收。
　　進(jìn)口船舶應(yīng)自申報(bào)進(jìn)口之日起征，如所領(lǐng)噸稅執(zhí)照滿期后尚未駛離中國，則應(yīng)自原照滿期之次日起續(xù)征。
　　第三條應(yīng)征噸稅船舶的國籍，如屬于同中華人民共和國簽有條約或協(xié)定，法規(guī)對船舶的稅費(fèi)相互給予最惠國待遇的國家，該船舶的噸稅按優(yōu)惠稅率計(jì)征。其按三個(gè)月期繳納的噸稅稅率如下：（見附表）
　　按本條法規(guī)納稅之船舶，如申請按照前條辦法按三十天期繳納，照上表減半征收。
　　第四條外國籍及外商租用的中國籍船舶，在到達(dá)及駛離設(shè)關(guān)港口，按海關(guān)法規(guī)須向關(guān)申報(bào)進(jìn)口與結(jié)關(guān)者，應(yīng)將船舶噸稅執(zhí)照一并交驗(yàn)。如進(jìn)口時(shí)原照已經(jīng)滿期或前未完納噸稅者，應(yīng)并在申報(bào)進(jìn)口時(shí)填送申報(bào)單，交驗(yàn)：
　?。ㄒ唬┐皣C書（或港務(wù)機(jī)關(guān)簽發(fā)的收存此項(xiàng)證書之證明書）；
　　（二）船舶噸位證明，向關(guān)申報(bào)完稅。
　　第五條前項(xiàng)船舶，其噸稅執(zhí)照之有效期間在申報(bào)進(jìn)口后滿期者，及專在港內(nèi)行駛者，均應(yīng)于原照滿期時(shí)按前條法規(guī)向關(guān)申報(bào)納稅領(lǐng)照。倘自滿期次日起五日內(nèi)不向關(guān)申報(bào)完稅，應(yīng)按本辦法第十四條法規(guī)論罰。
　　第六條特準(zhǔn)行駛未設(shè)關(guān)地方之外國籍船舶，應(yīng)同按本辦法第四條法規(guī)在到達(dá)或駛離港口時(shí)向當(dāng)?shù)馗蹌?wù)機(jī)關(guān)交驗(yàn)船舶噸稅執(zhí)照（無港務(wù)機(jī)關(guān)地方應(yīng)向當(dāng)?shù)剡叿拦矙C(jī)關(guān)或部隊(duì)交驗(yàn)），在原照滿期時(shí)，并應(yīng)按照本辦法第四、五條法規(guī)報(bào)由當(dāng)?shù)囟悇?wù)局依本辦法代征噸稅發(fā)給執(zhí)照，逾期不報(bào)按第十四條論罰。
　　第七條納稅人應(yīng)自海關(guān)（或稅務(wù)局）簽發(fā)噸稅繳款書之次日起五日內(nèi)（星期日及法規(guī)放假日除外）繳清稅款，由關(guān)（或局）填發(fā)船舶噸稅執(zhí)照，逾期由關(guān)（或局）自第六天起至繳清稅款之日止按日征收應(yīng)納稅額千分之一的滯納金，作為海關(guān)罰款入庫。
　　第八條外商租用的中國籍船舶，及中國公私營企業(yè)租用的外國籍船舶，在租用關(guān)系開始或解除時(shí)，其原納車船使用牌照稅或船舶噸稅，如尚未滿期，得仍繼續(xù)有效。惟期滿后應(yīng)即按照當(dāng)時(shí)使用關(guān)系向關(guān)報(bào)完噸稅或向稅務(wù)局報(bào)完車船使用牌照稅。
　　第九條船舶因經(jīng)修理，原凈噸位有所增減，在原領(lǐng)噸稅執(zhí)照有效期內(nèi)，不再調(diào)整稅額。惟于下期完納噸稅時(shí)應(yīng)按噸位變更后的噸位證書，申請核定稅額。如噸位增高而匿不申報(bào)，希圖漏稅者，按本辦法第十四條法規(guī)處罰。
　　第十條已完噸稅之船舶，具有下列情形之一者，海關(guān)得驗(yàn)憑所交港務(wù)機(jī)關(guān)證明文件，按其實(shí)際日數(shù)，將執(zhí)照有效日期，批注延長：
　?。ㄒ唬┐榜?cè)胛覈劭诒茈y、修理者；（二）船舶因防疫隔離不能上下客貨者；
　　（三）船舶經(jīng)中央或地方人民政府征用或租用者。
　　第十一條下列各種外籍船舶，免征噸稅：
　　（一）與我國建立外交關(guān)系國家之大使館、公使館、領(lǐng)事館使用的船舶；
　?。ǘ┯挟?dāng)?shù)馗蹌?wù)機(jī)關(guān)證明之避難、修理、停駛或拆毀的船舶，并不上下客貨者；
　?。ㄈ９┥舷驴拓浖按尕浿炊ㄜO船、浮橋躉船及浮船；
　?。ㄋ模┲醒牖虻胤饺嗣裾饔没蜃庥玫拇埃?br>　?。ㄎ澹┖嫌跁盒泻ｊP(guān)法第二十七條法規(guī)毋庸向關(guān)申報(bào)進(jìn)口的國際航行船舶。【注：根據(jù)《國務(wù)院關(guān)于廢止和修改部分行政法規(guī)的決定》（國務(wù)院令2011年第588號）文件規(guī)定，此條款中的“暫行海關(guān)法第二十七條規(guī)定”修改為“法律、行政法規(guī)規(guī)定”。】
　　第十二條船舶使用人如于該船未到達(dá)港口以前辦理結(jié)關(guān)手續(xù)者，須向關(guān)遞送書面保證，擔(dān)保俟船舶駛?cè)敫劭诤蠼或?yàn)噸稅執(zhí)照，或遵章完納噸稅請領(lǐng)執(zhí)照。此項(xiàng)執(zhí)照的有效日期，亦應(yīng)自船舶申報(bào)進(jìn)口之日起算。
　　第十三條船舶使用人所領(lǐng)噸稅執(zhí)照，在有效期間內(nèi)，如有毀損或遺失時(shí)，得向原發(fā)執(zhí)照海關(guān)（或稅務(wù)局）書面聲明，并請另發(fā)噸稅執(zhí)照副本，不再補(bǔ)稅。
　　第十四條不按本辦法法規(guī)申報(bào)納稅領(lǐng)照者，除限期辦理外，并處以應(yīng)納稅額三倍以下之罰金，以海關(guān)罰款入庫。
　　第十五條本辦法自發(fā)布之日施行。(附英文)
　　　　INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OFCHINACONCERNING VESSEL TONNAGE DUES
　　　　Important Notice: (注意事項(xiàng))
　　英文本源自中華人民共和國務(wù)院法制局編譯, 中國法制出版社出版的《中華人民共和國涉外法規(guī)匯編》(1991年7月版).
　　當(dāng)發(fā)生歧意時(shí), 應(yīng)以法律法規(guī)頒布單位發(fā)布的中文原文為準(zhǔn).
　　This English document is coming from the "LAWS AND REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" （1991.7）which is compiled by the Brueau of Legislative Affairs of the State Council of the People's Republic of China， and is published by the China Legal System Publishing House.
　　In case of discrepancy, the original version in Chinese shall prevail.
　　　　Whole Document (法規(guī)全文)
　　INTERIM MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING VESSEL TONNAGE DUES（Approved by the Financial and Economic Committee of the Govern- ment Administration Council on September 16， 1952 and promulgated and put into effect by the General Customs Administration on September 29， 1952）
　　Article 1
　　Vessel tonnage dues （hereinafter referred to as tonnage） shall be levied by the Customs in accordance with these Measures on foreign registered vessels and Chinese registered vessels chartered by foreign firms and Chinese or foreign registered vessels used by Chinese-foreign equity joint ventures （including vessels sailing exclusively within the ports） sailing in the ports of the People's Republic of China. It is not necessary for the said vessels paying tonnages to pay additional vehicle and vessel service licence fees to the tax authorities.
　　Article 2
　　Tonnages are divided into two types： one to be paid once every three months and the other to be paid once every 30 days， to be chosen by the payers themselves when they apply for the payment of the tonnages. The scale and rate of the tonnages are as follows：
　　2. Those to be paid once every 30 days shall be levied at half the rates in the above list. The tonnage shall be levied on an incoming vessel from the date of its declaration for entry. If the vessel does not leave China at the expiration of the tonnage licence， the levy shall continue as of the next day of the expiration.
　　Article 3
　　The tonnage for a vessel which is registered in or belongs to a foreign country which has entered into a treaty or agreement with the People's Republic of China for mutual preferential treatment of tonnages or fees levied on vessels shall be levied at a preferential rate. The rates of tonnages to be levied once every three months are as follows：
　　If a vessel paying the tonnage as stipulated under this Article applies to make payment once every 30 days in accordance with the procedures in the preceding Article， the tonnage shall be levied at half the rates in the above list.
　　Article 4
　　A foreign registered vessel or a Chinese registered vessel chartered by a foreign firm shall submit the vessel tonnage licence and the declaration at the Customs for examination and entry or clearance purposes as stipulated by the Customs when it arrives at or leaves a port where there is a Customs establishment. If the original licence has expired at the time of entry or the tonnage has not been paid before， it shall file a declaration at the time of entry， make the declaration at the Customs and pay the tonnage by submitting （1） the certificate of the vessel's registry（or the testimonial signed and issued by the port authorities to testify that this certificates has been kept in their custody） and （2） the certification of the vessel's tonnage for examination.
　　Article 5
　　If the term of validity of the tonnage licence of the above vessel has expired after its declaration for entry or if it sails exclusively within the port， it shall make a declaration at the Customs， pay the tonnage and obtain a new licence as stipulated in the preceding Article upon expiration of the original licence. If it fails to make a declaration and pay the tonnage within 5 days of expiration， it shall be fined according to the stipulation in Article 14 of these Measures.
　　Article 6
　　A foreign registered vessel specially permitted to sail to or from a place where there is no Customs establishment shall submit the vessel tonnage licence to the local port authorities for examination （it shall be submitted to the local frontier public security organs or frontier forces for examination in a place without port authorities） as stipulated in Article 4 of these Measures when it arrives at or leaves the port. At the expiration of the original licence， it shall also make a declaration at the local tax bureau as stipulated in Article 4 and Article 5 of these Measures and the bureau shall collect the tonnage and issue a new licence in lieu of the Customs according to these Measures. If it fails to make a declaration within the time limit， it shall be fined in accordance with Article 14.
　　Article 7
　　The payer shall pay the tonnage within 5 days （Sundays and statutory holidays excepted） of the issue of the Notice of Tonnage Payment by the Customs （or the tax bureau） and the Customs （or the bureau） shall issue the vessel tonnage licence. If the time limit is exceeded， the Customs （or the bureau） shall collect a fine for delaying payment of 0.1% of the payable tonnage daily from the sixth day to the day of full payment of the tonnage and pay it into the treasury as Customs' fines.
　　Article 8
　　In the case of a Chinese registered vessel chartered by a foreign firm or a foreign registered vessel chartered by a Chinese public or private enterprise， the vehicle and vessel service licence tax or the vessel tonnage already paid shall remain valid if it has not expired at the beginning or termination of the charter. However， the vessel shall make a declaration at the Customs' and pay the tonnage or make the declaration at the tax bureau and pay the vehicle and vessel service licence tax upon its expiration on the basis of the charter at the time.
　　Article 9
　　The tonnage amount shall not be readjusted within the term of validity of the tonnage licence already obtained even if the net weight of a vessel is increased or reduced due to repairs. However， at the time of the next payment of tonnage， an application shall be made for the adjustment of the tonnage amount on the basis of the certificate of tonnage after its change of weight. If the increase in weight is not disclosed and declared with the intention of evading tonnage payment， the vessel shall be fined as stipulated in Article 14 of these Measures.
　　Article 10
　　In any of the following cases for a vessel which has paid tonnage， the Customs shall annotate and comment on the extension of the term of the licence validity according to the actual number of days after examining the papers submitted by the port authorities：
　?。?） a vessel sailing into a port in the country for asylum or repair；
　?。?） a vessel under quarantine and unable to embark or disembark passengers or cargos；
　?。?） a vessel having been commandeered and chartered by the Central Government or a local people's government.
　　Article 11
　　The following foreign registered vessels shall be exempt from tonnages:
　　(1) vessels for use by embassies, legations andconsulatesofcountries having diplomatic relations with China;
　　(2) vessels with papers from the local port authoritiestotakeasylum, undergo repairs, suspend service or be disassembled and not toembarkor disembark passengers or cargos;
　　(3) mooring pontoons, floating-bridge pontoonsandfloatingboatsused exclusively for embarking or disembarking passengers or cargos and storing goods;
　　(4) vessels commandeered or chartered by the Central Governmentorlocal people's governments;
　　(5) international vessels which are exempt from making declarations at the Customs for entry as stipulated in Article 27 of theProvisionalCustomsLaw.[*1]
　　Article 12
　　If a charter-party goes through Customs formalities before the vessel arrives at the port， it shall submit a written guarantee to the Customs house to assure submission upon entry of the vessel of the tonnage licence for examination or payment of the tonnage and application for licence according to regulations. The term of validity of the licence shall begin on the date of the vessel's declaration for entry.
　　Article 13
　　If the tonnage licence obtained by a charter-party is defaced or lost during the term of validity， it shall make a written application to the original licence-issuing Customs establishment （or tax bureau） for a copy of the tonnage licence. No further payment is required.
　　Article 14
　　All formalities shall be observed within the time limit set. A charter- party who fails to make a declaration， pay the tonnage and obtain the licence shall be fined not more than three times the payable tonnage amount and the fine shall be paid into the treasury as Customs' fines.
　　Article 15
　　These Measures shall go into force as of the date of promulgation.
　　Note:
　　[*1]The Provisional Customs Law has been superseded by the Customs Law of the People's Republic of China， which was adopted at the 19th Meeting of the Standing Committee of the Sixth National People's Congress of the People's Republic of China on January 22， 1987. - The Editor.