曝光台 注意防骗
网曝天猫店富美金盛家居专营店坑蒙拐骗欺诈消费者
Whereas any levy on international air transport should be fair, equitable, transparent and nondiscriminatory
in its intent and its application vis-à-vis other modes of international transport, and should
take into account the contribution of civil aviation to tourism, economic growth and development;
Whereas ICAO, for the purpose of its policy objectives, makes a distinction between a charge and a tax,
in that charges are levies to defray the costs of providing facilities and services for civil aviation while
taxes are levies to raise general national and local government revenues that are applied for non-aviation
purposes;
Whereas the Organization has adopted policies and guidance on charges, set out in the Statements by the
Council to Contracting States on Charges for Airports and Air Navigation Services (Doc 9082) and a
policy on emission-related charges and taxes set out in the Council Resolution on environmental charges
and taxes adopted in December 1996;
Whereas with respect to taxation of fuel, lubricants and other consumable technical supplies:
a) the imposition of national or local taxes on the acquisition of fuel, lubricants and consumable
technical supplies for use by aircraft in connection with international air transport may have an
adverse economic and competitive impact on international air transport operations;
b) Article 24 (a) of the Convention on International Civil Aviation provides, inter alia, that fuel and
lubricating oils on board an aircraft of a Contracting State, on arrival in the territory of another
Contracting State and retained on board on leaving the territory of that State, shall be exempt
from various duties and charges;
c) it is the common practice of many States with respect to aircraft engaged in international transport
generally to exempt from taxation all fuel and lubricants on board on arrival in each customs
territory and, on a basis of reciprocity, to exempt from or refund taxes on fuel and lubricants
taken on board at the final airport in that customs territory; and
d) it is practicable and desirable to extend such exemptions or refunds to other consumable technical
supplies, such as de-icing fluid, hydraulic fluid, cooling fluid, etc., which, like fuel and lubricants,
are filled into receptacles forming part of the aircraft, are consumed during flight and are essential
for that purpose, so that all the exemptions applicable to fuels and lubricants will apply also to
such supplies;
Whereas with respect to the taxation of income of international air transport enterprises and
aircraft and other movable property:
a) multiple taxation of the earnings of international air transport enterprises and of aircraft and other
movable property associated with the operation of aircraft engaged in international air transport
can be effectively prevented by the reciprocal agreement of States to limit taxation in these two
fields to the State in which any such enterprise has its fiscal domicile;
b) for international air transport enterprises lack of implementation of this rule of reciprocal
exemption involves either multiple taxation or considerable difficulties of income allocation in a
very large number of taxing jurisdictions; and
c) such exemptions have already been widely obtained, for example, through the inclusion of
appropriate provisions in bilateral agreements aimed at avoidance of multiple taxation generally
or in those dealing with the exchange of commercial air transport rights or through individual
States adopting legislation which grants the exemption to any other State that provides
reciprocity;
Whereas with respect to taxes on the sale and use of international air transport:
the imposition of taxes on the sale or use of international air transport tends to retard its further
development by increasing its cost to the operator (as in the case of taxes on gross receipts or
turnover), to the shipper (as in the case of taxes on cargo air waybills) and to the traveller (as in the
case of taxes on tickets), and moreover, subjects the traveller to considerable inconvenience (as in the
case of head taxes, and embarkation and disembarkation taxes);
The Council resolves that:
1. With respect to taxes on fuel, lubricants or other consumable technical supplies:
a) when an aircraft registered in one Contracting State, or leased or chartered by an operator of that
State, is engaged in international air transport to, from or through a customs territory of another
Contracting State its fuel, lubricants and other consumable technical supplies shall be exempt
from customs or other duties on a reciprocal basis, or alternatively, in the cases of fuel, lubricants
and other consumable technical supplies taken on board in sub-paragraphs ii) or iii) such duties
中国航空网 www.aero.cn
航空翻译 www.aviation.cn
本文链接地址：
ICAO's Policies on Taxation in the Field of International Ai(3)
