日前，海关总署发出2024年第185号公告，明确利比里亚共和国籍的应税船舶将适用船舶吨税优惠税率。
公告称，根据《中华人民共和国船舶吨税法（2018年修订）》和《中华人民共和国政府和利比里亚共和国政府海运协定》及财政部有关通知，自2024年12月11日至2029年12月10日，利比里亚共和国籍的应税船舶适用船舶吨税优惠税率。
GAC Applies Preferential Tonnage Tax Rate to Taxable Vessels Registered in Liberia from December 11, 2024
Promulgation date: 2024-12-11
The General Administration of Customs (GAC) has issued the Announcement [2024] No. 185, clarifying that a preferential tonnage tax rate will apply to taxable vessels registered in the Republic of Liberia.
The Announcement stipulates that, in accordance with the Law of the People's Republic of China on Vessel Tonnage Tax (Revised in 2018), the Agreement on Maritime Transport Between the Government of the People's Republic of China and the Government of the Republic of Liberia, as well as relevant circulars of the Ministry of Finance (MOF), taxable vessels registered under the Republic of Liberia shall be subject to a preferential tonnage tax rate from December 11, 2024 to December 10, 2029.
《公告》原文详见：海关总署关于利比里亚共和国籍的应税船舶适用船舶吨税优惠税率的公告