The difference between sea travel tax exemption and China tax exemption.

The difference between sea travel tax exemption and China tax exemption is as follows:

Definition of duty-free shops: Duty-free shops refer to shops approved by the General Administration of Customs and established by business units in places approved by People's Republic of China (PRC) and the State Council or its authorized departments, which meet the requirements of customs supervision, store duty-free goods and sell and supply duty-free goods to specific targets. Tax exemption refers to the encouragement or special care given by the state to some taxpayers or taxpayers in order to realize certain political and economic policies. Tax exemption means exempting food, taxes, etc. That should be levied. Duty-free shops mainly include port duty-free shops, traffic duty-free shops, local duty-free shops, diplomatic duty-free shops, ship supply duty-free shops and foreign exchange duty-free shops for people outside China.

The business scope of sea travel: international inbound tourism business, outbound and border tourism business, domestic tourism business, acting as an agent for transportation, sightseeing, accommodation, catering, shopping, entertainment and providing related services such as tour guides and luggage, handling entry formalities for foreign tourists, providing intermediary services for tourism commodities, developing tourism projects, acting as an agent for planes, cars and ship tickets, planning, organizing and receiving exhibitions, and acting as an agent for insurance business for domestic and foreign tourists. Conference reception business;

China Duty Free (Group) Co., Ltd. (hereinafter referred to as "China Duty Free Group") was established in 1984, and is a state-owned company approved by the State Council, China to carry out duty-free business nationwide. Since its establishment, Zhong Mian Group has been adhering to the corporate mission of "sharing the happiness of shopping and extending the enjoyment of tourism", and has developed into the representative and flagship enterprise of China duty-free industry, and is the largest luxury goods operator in China.

legal ground

People's Republic of China (PRC) enterprise income tax law

Article 26 The following income of an enterprise is tax-free income:

(1) Debt interest income;

(two) dividends, bonuses and other equity investment income between qualified resident enterprises;

(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;

(4) Income of qualified non-profit organizations.