财税〔2009〕61号
Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Measures for the Taxation of Shipping Income of Foreign Companies
财政部国家税务总局关于发布《外国公司船舶运输收入征税办法》的通知
This notice announces the issuance of the Measures for the Taxation of Shipping Income of Foreign Companies, but the provisions concerning business tax have become invalid as per a subsequent notice.