Announcement of the State Taxation Administration on Revising the Administrative Measures for the Refund of Value-added Tax on International Transport Vessels
Announcement of the State Taxation Administration on Revising the Administrative Measures for the Refund of Value-added Tax on International Transport Vessels
Announcement of the State Taxation Administration on Revising the Administrative Measures for the Refund of Value-added Tax on International Transport Vessels
Announcement of the State Taxation Administration [2025] No. 10
April 21, 2025
In order to implement the value-added tax (VAT) refund policy for international transport vessels and to regulate the administration of such refunds, the State Taxation Administration has revised the Administrative Measures for the Refund of Value-added Tax on International Transport Vessels, which are hereby issued. The Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund of Value-added Tax on International Transport Vessels (Announcement [2020] No. 18) shall be repealed simultaneously.
The Announcement is hereby given.
Administrative Measures for the Refund of Value-added Tax on International Transport Vessels
Article 1 These Measures are formulated to regulate the administration of VAT refunds on international transport vessels in accordance with the relevant VAT refund policies for international transport vessels.
Article 2 A VAT refund policy (hereinafter referred to as “VAT refund on vessels”) shall apply to eligible vessels sold by domestic shipbuilding enterprises to transport enterprises. The transport enterprise that purchases the vessels shall apply for a tax refund in accordance with these Measures.
The refundable VAT amount shall be the amount of VAT indicated on the special VAT invoice obtained by the transport enterprise for the purchase of the vessels.
Article 3 The competent tax authority responsible for the VAT refund of the transport enterprise (hereinafter referred to as the “competent tax authority”) shall be in charge of record-filing, processing, and subsequent administration of the VAT refund on vessels.
Article 4 A transport enterprise eligible for the policy of VAT refund on vessels shall, at the time of its first refund application, complete the VAT refund record-filing with the competent tax authority by submitting the following documents and electronic data:
(1) A truthfully and completely filled-out Record-filing Form for Export Tax Refund (Exemption) and its corresponding electronic data. This form is issued under the Announcement of the State Taxation Administration on Issues Concerning Export Tax Refund (Exemption) Declaration (Announcement [2018] No. 16). The following fields shall be completed as specified: “Whether taxable services subject to zero VAT rate are provided”: “Yes”; “Code for taxable services subject to zero VAT rate”: “01 (International Transport Services)”; “Type of export tax refund (exemption) administration”: “Transport Enterprise Eligible for VAT Refund on Vessels”; other fields shall be filled out according to the instructions for completing the form.
(2) A copy of the supporting documents proving that the transport enterprise is engaged in international or Hong Kong, Macao, and Taiwan transport business (each copy shall be marked “Identical to the original” and affixed with the enterprise’s official seal; the same applies hereinafter).
......
Announcement of the State Taxation Administration [2025] No. 10
April 21, 2025
In order to implement the value-added tax (VAT) refund policy for international transport vessels and to regulate the administration of such refunds, the State Taxation Administration has revised the Administrative Measures for the Refund of Value-added Tax on International Transport Vessels, which are hereby issued. The Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Refund of Value-added Tax on International Transport Vessels (Announcement [2020] No. 18) shall be repealed simultaneously.
The Announcement is hereby given.
Administrative Measures for the Refund of Value-added Tax on International Transport Vessels
Article 1 These Measures are formulated to regulate the administration of VAT refunds on international transport vessels in accordance with the relevant VAT refund policies for international transport vessels.
Article 2 A VAT refund policy (hereinafter referred to as “VAT refund on vessels”) shall apply to eligible vessels sold by domestic shipbuilding enterprises to transport enterprises. The transport enterprise that purchases the vessels shall apply for a tax refund in accordance with these Measures.
The refundable VAT amount shall be the amount of VAT indicated on the special VAT invoice obtained by the transport enterprise for the purchase of the vessels.
Article 3 The competent tax authority responsible for the VAT refund of the transport enterprise (hereinafter referred to as the “competent tax authority”) shall be in charge of record-filing, processing, and subsequent administration of the VAT refund on vessels.
Article 4 A transport enterprise eligible for the policy of VAT refund on vessels shall, at the time of its first refund application, complete the VAT refund record-filing with the competent tax authority by submitting the following documents and electronic data:
(1) A truthfully and completely filled-out Record-filing Form for Export Tax Refund (Exemption) and its corresponding electronic data. This form is issued under the Announcement of the State Taxation Administration on Issues Concerning Export Tax Refund (Exemption) Declaration (Announcement [2018] No. 16). The following fields shall be completed as specified: “Whether taxable services subject to zero VAT rate are provided”: “Yes”; “Code for taxable services subject to zero VAT rate”: “01 (International Transport Services)”; “Type of export tax refund (exemption) administration”: “Transport Enterprise Eligible for VAT Refund on Vessels”; other fields shall be filled out according to the instructions for completing the form.
(2) A copy of the supporting documents proving that the transport enterprise is engaged in international or Hong Kong, Macao, and Taiwan transport business (each copy shall be marked “Identical to the original” and affixed with the enterprise’s official seal; the same applies hereinafter).
......