The competent tax authorities shall establish the management accounting and tax files of non resident enterprises engaged in international transportation business, and timely and accurately grasp the freight and related taxes, tax payment, tax agreement treatment and other related principles.
The competent tax authorities shall enjoy the subsequent treatment of the tax agreement on the treatment of non resident enterprises. According to the documents submitted, the measures stipulated in article twelfth of international transportation business and the data records submitted for examination are compared. This does not conform to the conditions of tax agreement treatment and fails to fulfill the duty of tax payment, and shall be in accordance with the relevant provisions of the tax collection and administration law.
The competent tax authorities should strengthen cooperation with ports, air traffic control, customs inspection, supervision, foreign exchange management, business and other departments to get relevant information. Non resident enterprises perform tax obligations in Hong Kong, freight and payment monitoring implementation.http://www.hfjiaan.cn/