曝光臺 注意防騙 網(wǎng)曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

connexion with avoidance of multiple taxation are those pertaining to fuels, lubricants and other consumable
technical supplies used by aircraft during flight, the income derived from operating aircraft, the aircraft itself
and its components, spare parts and ground equipment necessary for its operation. The taxes levied may
include income taxes, import, export, excise, sales, consumption or internal duties or taxes. Unlike other types
of enterprises of one State doing business in another State, the earnings of international air transport are based
upon the use of aircraft requiring large amounts of fuel in operations between various tax jurisdictions, and
a considerable percentage of these operations is conducted outside any tax jurisdiction, i.e. over the high seas.
2. The Chicago Convention on International Civil Aviation of 1944 did not attempt to deal
comprehensively with tax matters. The Convention simply provides (cf. Article 24 (a)) 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 customs duty,
inspection fees or similar national or local duties and charges. The same Article of the Chicago Convention
also refers to the temporary admittance, free of duty, of aircraft on a flight to, from or across the territory of
another Contracting State and to the exemption from customs duty, etc., of spare parts, regular equipment and
aircraft stores.
3. Tax problems connected with aircraft equipment, spare parts, ground equipment and stores have also
been pursued on a multilateral basis through the development by the Facilitation Division of International
Standards and Recommended Practices for inclusion in Annex 9 to the Chicago Convention, and the Council
in 1951 adopted a Resolution and Recommendation on the taxation of fuel, a Resolution on the taxation of
income and of aircraft, and a Resolution on taxes related to the sale or use of international air transport (cf.
Doc 7145) which were further amended and amplified by the policy statements in Doc 8632 published in
1966. The Resolutions and Recommendation concerned were designed to recognize the unique nature of civil
aviation and the need to accord tax exempt status to certain aspects of the operations of international air
transport. They were adopted because multiple taxation on the aircraft, fuel, technical supplies and the income
of international air transport, as well as taxes on its sale and use, were considered as major obstacles to further
development of international air transport. Non-observance of the principle of reciprocal exemption envisaged
in these policies was also seen as risking retaliatory action with adverse repercussions on international air
transport, which plays a major role in the development and expansion of international trade and travel.
4. In 1986, in view of the significant changes which international civil aviation had undergone, the 26th
Session of the Assembly expressed concern over certain taxes that were being imposed by some States and
considered there was a need for new practical measures to reaffirm and strengthen the principles underlying
ICAO's policies in this field. Subsequent deliberations finally led to the adoption by Council of revised policy
statements which were published in 1994 in the second edition to this document. The revised resolutions
were more responsive to the practicalities of present day governmental requirements yet preserved and
enhanced the basic thrust of the previous statements. As indicated in the Foreword the Council’s subsequent
comprehensive review of the policies in the 1996 - 1998 triennium resulted in the decision at its 156th Session
to make no substantive changes but to consolidate the policies into a single resolution.
5. This document is presented in two sections. The first section includes the text of the consolidated
Council resolution on taxation of international air transport and the second has an associated commentary on
the resolution which is designed to provide the reader with some explanatory text. As with previous editions,
it is the intention to publish and keep up to date a Supplement to this document which will include responses
from States on their positions with respect to the consolidated resolutions as well as any changes that have
been already notified to ICAO and published in the Supplement to Doc 8632-C/968 dated 31 March 1997.
- - - - - - - - - -
COUNCIL RESOLUTION ON
TAXATION OF INTERNATIONAL AIR TRANSPORT
Whereas international air transport plays a major role in the development and expansion of international
trade and travel, the further development of which is an objective of ICAO and its Contracting States;
　
中國航空網(wǎng) www.k6050.com
航空翻譯 www.aviation.cn
本文鏈接地址：ICAO's Policies on Taxation in the Field of International Ai(2)