Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers

Peng Yu; Wang Deling

doi:doi:10.11648/j.ijls.20200304.16

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Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers

Peng Yu, Wang Deling

Published in International Journal of Law and Society (Volume 3, Issue 4)

Received: 12 November 2020 Accepted: 24 November 2020 Published: 4 December 2020

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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.

Published in	International Journal of Law and Society (Volume 3, Issue 4)
DOI	10.11648/j.ijls.20200304.16
Page(s)	195-203
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Chinese Oceangoing Seafarers, Individual Income Tax, Reduction or Exemption, Chinese Individual Income Tax Law, Maritime Power, MLC 2006

References

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[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.
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[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.

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APA Style

Peng Yu, Wang Deling. (2020). Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers. International Journal of Law and Society, 3(4), 195-203. https://doi.org/10.11648/j.ijls.20200304.16

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ACS Style

Peng Yu; Wang Deling. Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers. Int. J. Law Soc. 2020, 3(4), 195-203. doi: 10.11648/j.ijls.20200304.16

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AMA Style

Peng Yu, Wang Deling. Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers. Int J Law Soc. 2020;3(4):195-203. doi: 10.11648/j.ijls.20200304.16

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@article{10.11648/j.ijls.20200304.16,
  author = {Peng Yu and Wang Deling},
  title = {Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers},
  journal = {International Journal of Law and Society},
  volume = {3},
  number = {4},
  pages = {195-203},
  doi = {10.11648/j.ijls.20200304.16},
  url = {https://doi.org/10.11648/j.ijls.20200304.16},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijls.20200304.16},
  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.},
 year = {2020}
}

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TY  - JOUR
T1  - Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers
AU  - Peng Yu
AU  - Wang Deling
Y1  - 2020/12/04
PY  - 2020
N1  - https://doi.org/10.11648/j.ijls.20200304.16
DO  - 10.11648/j.ijls.20200304.16
T2  - International Journal of Law and Society
JF  - International Journal of Law and Society
JO  - International Journal of Law and Society
SP  - 195
EP  - 203
PB  - Science Publishing Group
SN  - 2640-1908
UR  - https://doi.org/10.11648/j.ijls.20200304.16
AB  - 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.
VL  - 3
IS  - 4
ER  -

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Author Information

Peng Yu

School of Law, Shanghai Maritime University, Shanghai, China
Wang Deling

Merchant Marine College, Shanghai Maritime University, Shanghai, China

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Plain Text BibTeX RIS

APA Style

Peng Yu, Wang Deling. (2020). Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers. International Journal of Law and Society, 3(4), 195-203. https://doi.org/10.11648/j.ijls.20200304.16

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ACS Style

Peng Yu; Wang Deling. Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers. Int. J. Law Soc. 2020, 3(4), 195-203. doi: 10.11648/j.ijls.20200304.16

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AMA Style

Peng Yu, Wang Deling. Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers. Int J Law Soc. 2020;3(4):195-203. doi: 10.11648/j.ijls.20200304.16

Copy | Download

@article{10.11648/j.ijls.20200304.16,
  author = {Peng Yu and Wang Deling},
  title = {Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers},
  journal = {International Journal of Law and Society},
  volume = {3},
  number = {4},
  pages = {195-203},
  doi = {10.11648/j.ijls.20200304.16},
  url = {https://doi.org/10.11648/j.ijls.20200304.16},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijls.20200304.16},
  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.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers
AU  - Peng Yu
AU  - Wang Deling
Y1  - 2020/12/04
PY  - 2020
N1  - https://doi.org/10.11648/j.ijls.20200304.16
DO  - 10.11648/j.ijls.20200304.16
T2  - International Journal of Law and Society
JF  - International Journal of Law and Society
JO  - International Journal of Law and Society
SP  - 195
EP  - 203
PB  - Science Publishing Group
SN  - 2640-1908
UR  - https://doi.org/10.11648/j.ijls.20200304.16
AB  - 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.
VL  - 3
IS  - 4
ER  -

Copy | Download