近来，我局陆续收到一些省、市税务局来文，反映有些外国或港、澳、台的非航空运输企业来我国、来大陆以包机从事国际运输业务，要求我局对有关税收问题予以明确，经研究，现通知如下：

　　（一）凡外国或港、澳、台企业，虽非航空运输企业，但其包机从我国、从大陆载运旅客、货物、邮件的客票收入、货运收入及逾重行李收入等，不论是否在我国、在大陆售票或办理载运手续，均应依法在允国，在大陆征税，具体征税办法依照1993年5月14日国税发〔1993〕第097号文关于采用包机形式从事国际航空运输业务的税收问题的有关规定执行。

　　（二）鉴于工商统一税及其施行细则已废止，按照营业税暂行条例及其实施细则，交通运输营业税适用税率为3%.因此，从1994年1月1日起，对于从事国际航空运输业务的外国企业或香港、澳门、台湾企业人我国、从大陆运载旅客、货物、邮件的运输收入，在国家另有规定之前，应按4.65%的综合计征率计算征税。

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.