Please enter verification code
Confirm
Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers
International Journal of Law and Society
Volume 3, Issue 4, December 2020, Pages: 195-203
Received: Nov. 12, 2020; Accepted: Nov. 24, 2020; Published: Dec. 4, 2020
Views 92      Downloads 31
Authors
Peng Yu, School of Law, Shanghai Maritime University, Shanghai, China
Wang Deling, Merchant Marine College, Shanghai Maritime University, Shanghai, China
Article Tools
Follow on us
Abstract
The reduction and exemption of the oceangoing seafarers' individual tax can not only improve the seafarers' professional happiness and the attractiveness of being a seafarer, but also effectively increase the labor supply of seafarers and help to promote the implementation of the Maritime Power Strategy. Recently, the State Council announced the individual tax reduction policy for oceangoing seafarers in China. However, there is still a gap between this policy and the prevailing practices of major international shipping nations, which are mainly manifested in three aspects: the temporary nature of the policy, insufficient tax relief, and not adapting to seafarer occupational characteristics. In view of the difficulty and complexity of reducing and exempting seafarers' personal tax directly through domestic legislation, a new and feasible scheme is put forward according to Article 4, Item 9 of the Personal Tax Law: to promote the revision of MLC 2006, so as to definitize that the provisions concerning the individual tax reduction and exemption of seafarers are involved and help our seafarers enjoy the preferential policy of individual tax reduction and exemption in essence. At the same time, concrete procedures and specific contents of the proposal are analyzed in the scheme. Finally, the feasibility of amending MLC 2006, is predicted in the scheme. Since the scheme is in line with the legislative concept of MLC 2006, of "Equal Pay for Equal Work" and to improve seafarers' income with little impact on China's overall tax revenue, the study indicates that the amendment shall be supported by the contracting states, shipowner as well as seafarer groups. To sum up, the tax reduction and exemption scheme is reasonable and feasible.
Keywords
Chinese Oceangoing Seafarers, Individual Income Tax, Reduction or Exemption, Chinese Individual Income Tax Law, Maritime Power, MLC 2006
To cite this article
Peng Yu, Wang Deling, Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers, International Journal of Law and Society. Vol. 3, No. 4, 2020, pp. 195-203. doi: 10.11648/j.ijls.20200304.16
Copyright
Copyright © 2020 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
References
[1]
Xi, J. P. (2017, October 28). Deciding to Build a Well-Off Society in an All-Round Way and Win the Great Victory of Socialism with Chinese Characteristics in the New Era—Report at the 19th National Congress of the Communist Party of China. People’s Daily, A01.
[2]
Ministry of Transport of PRC. (2016). The Chinese Crew Development Plan (2016-2020). The Ministry of Transport of PRC. (Report No. 2016-015).
[3]
Ministry of Transport of PRC. (2016). Annual Report of Chinese Seafarers Development 2015. Dalian Maritime University Press.
[4]
Maritime Safety Administration of PRC. (2012). Annual Report of Chinese Seafarers 2011. [Unpublished manuscript]. Maritime Safety Administration of PRC.
[5]
Maritime Safety Administration of PRC. (2013). Annual Report of Chinese Seafarers 2012. [Unpublished manuscript]. Maritime Safety Administration of PRC.
[6]
Maritime Safety Administration of PRC. (2014). Annual Report of Chinese Seafarers 2013. [Unpublished manuscript]. Maritime Safety Administration of PRC.
[7]
Maritime Safety Administration of PRC. (2015). Annual Report of Chinese Seafarers 2014. Maritime Safety Administration of PRC. (Report No. 2015-001).
[8]
Maritime Safety Administration of PRC. (2017). Interpretation of China Seafarers Development Report 2016. China Maritime, 2017 (07): 10-11.
[9]
Ministry of Transport of PRC. (2018). Annual Report of Chinese Seafarers Development 2017. (Report No. 2018-001).
[10]
Ministry of Transport of PRC. (2019). Annual Report of Chinese Seafarers Development 2018. (Report No. 2019-001).
[11]
Ministry of Transport of PRC. (2020). Annual Report of Chinese Seafarers Development 2019 [Unpublished manuscript]. The Ministry of Transport of PRC.
[12]
Peng, Y., Gao, D. Y, Xiao. Y. J., Wang, S. Y., &Huang, C. H. (2014). Current situation and effect analysis of crew complaints on the way to safeguard their rights. Journal of Shanghai Maritime University, 2014, 35 (02): 58-63.
[13]
Wang, Z. M., Peng, Y. & Liu H. M., (2016), Research on Policies to Promote the Construction of China's Senior Officer Team [Unpublished manuscript], Merchant Marine College, Shanghai Maritime University.
[14]
Ye, J. J., Wu, Y., Chen, F. H., &Wang, Y. Q., (2017), Will Individual Income Tax Cut Increase Labor Supply? Management World, 2017 (12): 20-32+187.
[15]
MA, N. Y. (2019), Thailand Personal Income Tax Deduction System and Its Enlightenment. International Taxation, 2019 (03): 50-54.
[16]
HUANG, G. L. (2008). Discussion on the Functional Orientation of Individual Income Tax in China. Journal of Guizhou Normal University (Social Science Edition), 2008 (03): 68-73.
[17]
Yang, Z. Y. (2018). Construction of Modern Taxation System: Reflections on the Development of Individual Income Tax in the Last 40 Years. Economic Vertical and Horizontal, 2018 (06): 51-59+2.
[18]
Wang, Y., Tian, Z. W., &Wang Z. T. (2019). Study on Income Redistribution Effect of Individual Income Tax Reform in 2018. Collected Essays on Finance and Economics, 2019 (08): 31-38.
[19]
Sheng, C. Y., Gao L., Xing H. Y., &Hou M. (2019). Analysis of the Causes of Personal Income Tax Reform and Domestic Path Choice. Value Engineering, 2019, 38 (27): 54-55.
[20]
HUANG, Y. T. (2013). Study on International Maritime Labour Convention [Master's thesis, Fudan University].
[21]
China Treasury Department of the Ministry of Finance: Financial Revenue and Expenditure 2019, 10 February 2020, http://gks.mof.gov.cn/tongjishuju/202002/t20200210_3467695.htm.
ADDRESS
Science Publishing Group
1 Rockefeller Plaza,
10th and 11th Floors,
New York, NY 10020
U.S.A.
Tel: (001)347-983-5186