Study On The System Of Personal Income Tax Relief For Seaman In China

As an important guarantee "building maritime power" strategy,the shipping industry plays a vital role in this,and ocean shipping crew is the most basic of human resources,in order to protect the interests of our country,although the crew made some moves,but its personal income tax policy is still closely related to the interests of affected stability and development of the crew team.Today in our country,personal income tax wage tax status of offshore crew and the whole can be summarized as:low wages,heavy tax burden,less interest hand,detailed analysis:low standard,high tax rates,tax deductions and other expenses unreasonable manner.Both from a macro point of implementation of national strategies or micro perspective crew team development,or to implement the Convention worldwide perspective,the personal income tax relief crew is imperative.Against a tax problem offshore crew theoretical analysis found that there are several factors that affect its tax burden:first tax jurisdiction in the country offshore crew was identified as resident taxpayers,their income abroad are required to pay personal income tax;the second is deducted from the system,the standard deduction of 3,500 yuan ordinary people,ocean crew of 4,800 yuan,compared to a decade ago preferential greatly reduced;third is the tax unit,our individual basis levy personal income tax,in such a way and to take into account the specificity of the crew home.And China is in contrast to the international community universally recognized the special status of ocean-going crew.Personal income tax policy in other countries for offshore crew divided into three categories:The first category is entirely exempt from personal income tax national crew;second category is the crew conditional exemption of personal income tax country;third category is the tax credit for the development of offshore crew State policy.Obviously,personal income tax relief for the offshore crew has become an international practice,China is a maritime country,should refer to the above countries and the situation of China to develop tax incentives for the crew.At present,China is not directly exempt from tax reality,some preferential policies can be implemented in the short term,such as high-lift offshore crew personal income tax expense deduction standards,increase joint declaration or declarations family way for offshore crew defining prospective resident taxpayer status,crew low-wage income tax rates.For growth and development of China’s shipping industry,in the long run,the personal income tax exemption crew should remain the ultimate policy goal.First,other countries may follow the example of Britain and France for the working crew exempt from tax conditional;then remuneration as income during the ship’s duty-free range;Secondly crew meet the corresponding conditions in their annuity after retirement are exempt from section personal income tax;and finally give ocean shipping companies and some of the crew personal financial subsidies,they will pay taxes in accordance with a certain percentage be compensated for by a grant form.