The State Administration of Taxation issued the "Administrative Measures for VAT Refunds for International Transport Vessels"

Article 6 The competent tax authority shall register the transport enterprise if the record materials are complete, the contents of the "Export Tax Refund (Exemption) Record Form" meet the requirements, and the signatures and seals are complete. If the record materials or the contents do not meet the requirements, the competent tax authority shall inform the transport enterprise once and wait for the correction before registering.
Article 7 If a transport enterprise that has handled the ship tax refund record has a change in the ship owner, the ship port of registry, or no longer engages in international transportation (or Hong Kong, Macao and Taiwan transportation) business, and no longer meets the tax refund conditions of Document No. 41 of Caishui [2020] and Document No. 52 of Caishui [2020], it shall submit relevant materials to the competent tax authority for registration change within 30 days from the date of the change of conditions. From the date of the change of conditions, the transport enterprise shall stop applying for the ship tax refund policy.
If the tax refund registration change is not handled in accordance with the provisions of these Measures and the ship tax refund is continued to be declared, the competent tax authority shall handle it in accordance with Article 14 of these Measures.
Article 8 The declaration period for ship tax refund of transport enterprises is the VAT tax declaration period from the 1st day of the month following the date of purchase of the ship (based on the date of invoice issuance) to April 30 of the following year.
Article 9 During the tax refund declaration period, the transport enterprise shall apply to the competent tax authority for ship tax refund with the following materials and electronic data:
(I) Copies of materials specified in Article 3, Items 1 and 2 of Document No. 41 of Finance and Taxation [2020], or copies of materials specified in Article 3, Items 1 and 2 of Document No. 52 of Finance and Taxation [2020]. Among them, if there is no change in the materials that have been provided to the competent tax authority, they can no longer be provided repeatedly.
(II) "Tax Refund Declaration Form for Purchase of Goods for Self-use" and its electronic data. This form was published in the Announcement of the State Administration of Taxation on the Issuance of the Measures for the Administration of Value-Added Tax and Consumption Tax on Exported Goods and Services (No. 24, 2012). When filling in this form, fill in "CBTS" in the business type column and "ship tax refund" in the remarks column.
(III) Special value-added tax invoices issued by domestic shipbuilding enterprises and their electronic information.
(IV) Other information required by the competent tax authorities.
The above-mentioned special value-added tax invoices shall have been confirmed as "for export tax refund" through the comprehensive service platform for value-added tax invoices. The above-mentioned information can be submitted electronically by transportation enterprises.
Article 10: If a transportation enterprise applies for ship tax refund and the competent tax authorities find that it complies with the regulations after review, they shall handle the tax refund in a timely manner in accordance with the regulations. If doubts are found during the review, the competent tax authorities shall handle the tax refund only after confirming that the special value-added tax invoices obtained by the transportation enterprise for purchasing ships are authentic and the ships listed on the invoices have been declared and taxed in accordance with the regulations.
Article 11: If the special VAT invoices obtained by a transport enterprise for the purchase of a ship have been used for input tax deduction, it shall not apply for ship tax refund; if they have been used for ship tax refund, they shall not be used for input tax deduction.
Article 12: If a ship that has applied for VAT refund has a change of shipowner, a change of port of registry, or no longer engages in international transportation (or transportation to Hong Kong, Macao and Taiwan) business, and no longer meets the tax refund conditions of Document No. 41 of Caishui (2020) and Document No. 52 of Caishui (2020), the transport enterprise shall pay the refunded tax to the competent tax authority within the tax declaration period of the next month after the conditions change. If the refund is not paid as required, the tax authority shall recover the refunded tax in accordance with the current regulations.
Taxes to be paid = Tax amount indicated on the special VAT invoice for the purchase of the ship × (net value ÷ original value)
Net value = original value - accumulated depreciation
Article 13: If a ship that has processed VAT refund has a change of shipowner, port of registry, or no longer engages in international transportation (or Hong Kong, Macao and Taiwan transportation) business, and no longer meets the provisions of Document No. 41 of Caishui [2020] and Document No. 52 of Caishui [2020], and the transport enterprise that has paid the refunded tax to the competent tax authority, it can deduct the VAT amount indicated on the tax payment certificate from the output tax amount by obtaining the tax payment certificate from the tax payment certificate obtained from the tax authority from the current period.
Article 14: If a transport enterprise obtains ship tax refund by means of providing false tax refund declaration materials, the competent tax authority shall recover the refunded tax and handle it in accordance with the relevant provisions of the Tax Collection and Management Law of the People's Republic of China.
Article 15: Other tax refund management matters not specified in these Measures shall be implemented in accordance with the current relevant provisions on export tax refund (exemption).
Article 16: Transport enterprises that meet the circumstances specified in Document No. 41 of the Ministry of Finance and Taxation (2020) and whose "Ship Ownership Registration Certificate" is issued between October 1, 2020 and December 31, 2024, and transport enterprises that meet the circumstances specified in Document No. 52 of the Ministry of Finance and Taxation (2020) and whose "Ship Ownership Registration Certificate" is issued between November 1, 2020 and December 31, 2024, shall handle matters related to ship tax refunds in accordance with these Measures.