Ministry of Finance, State Administration of Taxation on international sea transport Supplementary Notice VAT zero rate policy

Provinces, autonomous regions, municipalities, separately listed cities (bureaus), State Administration of Taxation and local taxation, financial bureau of Xinjiang Production and Construction Corps:

According to business tax with VAT pilot operation, is now on the "Ministry of Finance State Administration of Taxation on the rail transport and postal services into the business tax with VAT pilot's notice" (Cai Shui [2013] No. 106) concerning Annex 4 to waterway transport provide international transport services applicable VAT zero rate policy, supplemented clear as follows:

First, the territory of the units and individuals to obtain transportation department awarded the "international liner shipping operator qualification certificate" or raise international passenger and freight transport, "waterway transport permits" and to provide water transport international transport services for VAT zero rate policy.

Second, within the unit can hold such a certificate for export refund (exemption) qualification procedures.

Third, the implementation of this notice since July 1, 2014.