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美国远洋运输税887(以下简称“运输税887”)虽已有25年历史,但许多海运界人士对该税收征收方式,征收对象,免税要求和申报程序并不是清楚地了解。本篇文章将对美国海运税收,免税制度和利用条约申请免税的要求进行简要介绍,同时我们也会指出中国公司在申请免税时的注意事项。希望本篇文章让中国海运界人士对美国远洋运输税有更多地了解,以避免因违反运输税887可能带来的麻烦。
Although the U.S. ocean shipping tax 887 has 25 years of history, many mariners do not clearly understand this tax collection method, object of collection, tax exemption requirements and reporting procedures. This essay will give a brief introduction of tax exemption requirements for U.S. maritime taxation, tax exemption and utilization treaties. We will also point out cautions of Chinese companies when applying for tax exemption. Hopefully, this article will give Chinese mariners more information about the U.S. ocean shipping tax so as to avoid any possible hassles caused by the violation of the transportation tax 887.