Interim Regulation of the People's Republic of China on Vessel Tonnage Tax.

This Regulation consists of 21 Articles. Vessels that enter the domestic ports of the People's Republic of China from overseas ports shall pay vessel tonnage tax. The taxable items and tax rates for tonnage tax shall be governed by the Table of Taxable Items and Tax Rates for Tonnage Tax, which is attached to this Regulation. Adjustments to the Table of Taxable Items and Tax Rates for Tonnage Tax shall be decided by the State Council. Article 9 provides for the vessels which shall be exempt from tonnage tax, including fishing vessels.