Notice of the State Administration of Taxation on Printing the Report Forms for Taxation of Shipping Income of Foreign Companies

This notice provides the standardized report forms for withholding and reporting business tax and corporate income tax on shipping income of foreign companies, as required by the joint tax and foreign exchange regulations. It also notes that certain provisions related to corporate income tax in this document were abolished effective August 1, 2014, under the Interim Measures for Tax Administration of International Transport by Non-resident Enterprises.