曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

shall be refunded, when:
i) the fuel etc. is contained in the tanks or other receptacles on the aircraft on its arrival in the
territory of the other State, provided that no quantity may be unloaded except temporarily and
under customs control;
ii) the fuel etc. is taken on board for consumption during the flight when the aircraft departs
from an international airport of that other State either for another customs territory of that
State or for the territory of any other State, provided that the aircraft has complied, before its
departure from the customs territory concerned, with all customs and other clearance
regulations in force in that territory; or
iii) the fuel etc. is taken on board the aircraft at an international airport in one customs territory
of another State and the aircraft makes successive stops at two or more international airports
in that customs territory on its way to another customs territory of that State or to the territory
of any other State;
The provisions of sub-paragraphs i), ii) and iii) above shall apply whether the aircraft is engaged
in an individual flight or in the operation of an air service and whether or not it is operating for
remuneration.
b) the foregoing exemption being based upon reciprocity, no Contracting State complying with this
Resolution is obliged to grant to aircraft registered in another Contracting State or aircraft leased
or chartered by an operator of that State any treatment more favourable than its own aircraft are
entitled to receive in the territory of that other State;
c) notwithstanding the underlying principle of reciprocity, Contracting States are encouraged to
apply the exemption, to the maximum extent possible, to all aircraft on their arrival from and
departure for other States;
d) the expression “customs and other duties” shall include import, export, excise, sales, consumption
and internal duties and taxes of all kinds levied upon the fuel, lubricants and other consumable
technical supplies; and
e) the duties and taxes described in d) above shall include those levied by any taxing authority
within a Contracting State, whether national or local. These duties and taxes shall not be or
continue to be imposed on the acquisition of fuel, lubricants or consumable technical supplies
used by aircraft in connection with international air services except to the extent that they are
based on the actual costs of providing airports or air navigation facilities and services and used to
finance the costs of providing them;
2. With respect to the taxation of income of international air transport enterprises and taxation of
aircraft and other moveable property:
a) each Contracting State shall, to the fullest possible extent, grant reciprocally:
i) exemption from taxation on the income of air transport enterprises of other Contracting States
derived in that Contracting State from the operation of aircraft in international air transport;
and
ii) exemption of air transport enterprises of other Contracting States from property taxes, and
capital levies or other similar taxes, on aircraft and other moveable property associated with
the operation of aircraft in international air transport;
b) the “taxation” and “taxes” referred to in a) i) and ii) shall include taxes levied by any national or
local taxing authority within a State;
c) each Contracting State shall endeavour to give effect to Clause a) above, by the bilateral
negotiation of agreements relating to double taxation generally, or by such other methods as the
inclusion of appropriate provisions in bilateral agreements for the exchange of commercial air
transport rights, or by legislation granting such exemption to any other State that provides
reciprocity; and
d) each Contracting State shall take all feasible measures to avoid delays in any bilateral
negotiations found necessary to achieve implementation of Clause a) above;
3. With respect to taxes on the sale and use of international air transport: each Contracting State
shall reduce to the fullest practicable extent and make plans to eliminate as soon as its economic
conditions permit all forms of taxation on the sale or use of international transport by air, including taxes
on gross receipts of operators and taxes levied directly on passengers or shippers;
4. Each Contracting State shall notify the Organization of the extent to which it currently levies taxes on
international air transport and of the extent to which it is prepared to take action in accordance with the
principles of this Resolution, and thereafter keep the Organization informed of any subsequent changes in
its position vis-à-vis the Resolution; and
5. The information thus received shall be published and transmitted to all Contracting States.
　
中國航空網 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(4)