近來，我局陸續收到一些省、市稅務局來文，反映有些外國或港、澳、臺的非航空運輸企業來我國、來大陸以包機從事國際運輸業務，要求我局對有關稅收問題予以明確，經研究，現通知如下：

　　（一）凡外國或港、澳、臺企業，雖非航空運輸企業，但其包機從我國、從大陸載運旅客、貨物、郵件的客票收入、貨運收入及逾重行李收入等，不論是否在我國、在大陸售票或辦理載運手續，均應依法在允國，在大陸征稅，具體征稅辦法依照1993年5月14日國稅發〔1993〕第097號文關于采用包機形式從事國際航空運輸業務的稅收問題的有關規定執行。

　　（二）鑒于工商統一稅及其施行細則已廢止，按照營業稅暫行條例及其實施細則，交通運輸營業稅適用稅率為3%.因此，從1994年1月1日起，對于從事國際航空運輸業務的外國企業或香港、澳門、臺灣企業人我國、從大陸運載旅客、貨物、郵件的運輸收入，在國家另有規定之前，應按4.65%的綜合計征率計算征稅。

CIRCULAR ON TAXATION QUESTION CONCERNING FOREIGN OR HONG KONG，MACAO AND TAIWAN NON-AIR TRANSPORT ENTERPRISES WHICH ENGAGE IN INTERNA-TIONAL TRANSPORT BUSINESS WITH CHARTERED PLANES

（State Administration of Taxation： 27 January 1994 Coded Guo ShuiFa [1994] No. 019）

Whole Doc.

To the tax bureaus of various provinces， autonomous regions and municipalities and to the tax bureaus of various cities with independent planning：

　　Recently， our Administration has continuously received letters from tax bureaus of some provinces and cities， saying that some foreign or Hong Kong， Macao and Taiwan non-air transport enterprises which come to China and the Chinese mainland to engage in international transport business by means of chartered planes， demanding that our Administration clarify related questions concerning taxation. After study， we hereby issue the following circular：

　　I. Enterprises of foreign countries or of Hong Kong， Macao and Taiwan， although not belonging to air transport enterprises， their chartered planes， however， have income earned from passenger tickets for carrying and transporting passengers， goods and mails， income from transporting goods and income from overweight luggage， shall all pay taxes in China， in Chinese mainland according to law irrespective of whether they sell tickets or performing the procedures for carrying and transporting in China and the Chinese mainland. With regard to the concrete method of taxation， the matter shall be carried out in accordance with the related stipulations of the document of May 14， 1993 coded Guo Shui Fa [1993] No. 097 concerning the taxation question related to engaging in international air transport business in the form of chartered planes.

　　II. In view of the fact that consolidated industrial and commercial tax and the detailed rules for its implementation have been annulled，according to the Provisional Regulations On Business Tax and the Detailed Rules for Its Implementation， the applicable tax rate of communications and transportation business tax is 3 percent. Therefore， beginning from January 1， 1994， for foreign enterprises or enterprises from Hong Kong，Macao and Taiwan which engage in international air transport business and have income earned from transporting passengers， goods and mails in China and the Chinese mainland， before there are separate stipulations， tax shall be calculated and levied in accordance with the composite rate of 4. 65 percent.