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Mediterranean Shipping Company S.A. Chemin Rieu, 12-14- 1208 Geneva – Switzerland ©Copyright 1996–2012 – MSC S.A.
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November 01st, 2013
NOTIFICATION – 0.83% VAT Local Surcharge Implementation
0.83%增值税本地附加费征收
Dear Customers,
As per our notification of July, 2013, MSC, in accordance with circular 37
of Cai Shui [2013] on “Tax Policy of VAT Pilot Program on Transportation
& Modern Services Sector”, jointly issued by the Ministry of Finance
(MOF) and the State Administration of Taxation (SAT) of PRC on 24 May
2013, is applying 6% of Value-Added Tax (VAT) on top of all charges
payable in Mainland China starting from 1 August 2013.
根据财政部和国家税务总局于2013 年5 月24 日联合发布的《财税[2013]37 号》文，
即《关于在全国展开交通运输业和部分现代服务业营业税改征增值税试点税收政策的
通知》的规定，我司已于2013 年7 月通知对在中国大陆地区收取的运费和其他费用
从2013 年8 月1 日起征收6%增值税。
To follow the general market practice, with effect from 11 November
2013, MSC will start to collect 0.83% local surcharge on top of the 6%
VAT, applicable to all charges payable in Mainland China. Please see
below table for details:
参照市场做法，MSC 将于2013 年11 月11 日起，在6%增值税基础上加收0.83%的增
值税本地附加费，具体生效日基准请见下表所列：
Item
项目
Effective Date Nov-11-2013 based on
收取生效日11/11/2013 根据
Freight & Charges (charges
including but not limited to freight
related surcharge, BL fee, LTHC,
AMS/ENS fee...)
运费及相关费用 (相关费用包含但不仅
限于海运附加费，提单费，THC，
AMS/ENS 申报费…)
Ningbo-- Mother Vessel Pro-forma
ETD; Inland ports -- Feeder On- Board
Date
宁波- 按母船标准开航日; 内陆港口 - 按驳
Any Update to Freight & Charges 船开航日
对运费及相关费用的更新
OPT Code Mis-declaration Penalty
选港货代码误申报罚金
Telex Release Fee 电放费
VAT Invoice Issuance Date
发票开具日
Correction Fee in RMB 人民币更改费
Switch BL Fee 换单费/异地放单费
Demurrage 滞箱费
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Mediterranean Shipping Company S.A. Chemin Rieu, 12-14- 1208 Geneva – Switzerland ©Copyright 1996–2012 – MSC S.A.
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Container Management Fee
设备管理费
Actual Releasing Date
实际派发日
For any questions, please contact MSC local customer service or sales
representatives.
如有疑问，敬请咨询MSC 当地客服人员和销售代表。