(1) Ships engaged in national defense, public security, fire fighting, emergency rescue, flood control and emergency rescue, as well as agricultural production, fishery, quarantine, medical treatment, environmental monitoring, teaching and sports activities.
(2) Ships engaged in waterway maintenance management, port and shipping supervision, salvage, drilling and surveying by the transportation department, and fixed storage ships set up in ports and docks.
(3) Non-operating passenger ferries at urban and rural fixed ferries.
(four) approved by the administrative department of transportation of the provincial people's government.
When the ships mentioned in this article are engaged in commercial transportation, they shall not be exempted from navigation fees. Article 4 Maintenance fees shall be paid by the owners or operators of ships, bamboo rafts and floating objects. Maintenance fees paid by production units and individuals (joint households) are included in the cost, and maintenance fees paid by administrative institutions are included in the management fees. Article 5 The transportation administrative department of the provincial people's government is the competent department in charge of the collection of aviation maintenance fees in the whole province, and the provincial shipping management agency is responsible for the specific collection and management. The provincial management of Chishui River and Wujiang River (including the navigation maintenance fee in the upper reaches of Wujiang River) is uniformly collected by the provincial Chishui and Wujiang waterway management agencies, and the waterway managed by the city and county people's governments (administrative offices) is collected by the waterway management agencies of the government at the same level. Article 6 Aviation maintenance fees shall be levied on a monthly basis according to the following standards:
(1) Ships engaged in commercial transport in our province's waterways and those maintained and managed by our province in other provinces shall be taxed at 6% of their passenger and cargo transport income.
Where all ports in our province load and unload goods and enter the Yibin-Liuhekou (Shanghai) section of the main stream of the Yangtze River, the shipping maintenance fee of 6% of the freight of the Yangtze River section will be charged by the port of origin.
(2) Non-operating transport vessels shall be assessed according to the greater of horsepower and fixed deadweight tons. Among them, 4 yuan is levied on motor boats per horsepower (or deadweight tons) every month; Non-motorized boats are charged no maintenance fee for each deadweight ton 1.3 yuan per month. Those who participate in commercial transportation shall pay taxes in accordance with the provisions of the preceding paragraph.
(3) Taxes for hauling or floating bamboo and rafts shall be 0. 1 yuan per cubic meter (ton) of highway. Seventh ship maintenance fees shall be collected by the shipping management agency of the port of registry. When sailing across provinces, the assessment shall be conducted in accordance with the following provisions:
(a) for the business and non-business ships that arrive in our province from other provinces by waterway, pay the maintenance fee to the maintenance fee collection unit according to the mileage and maintenance rate of the flight segment of the province where they are located; After entering the flight segment managed by our province, the mileage and rate will be paid through the waterway of our province. The road maintenance fees payable by passenger and cargo transport vessels whose destinations are in other provinces shall be paid in one lump sum at the port of departure.
(two) fixed in other provinces and construction work in our province for more than a month, pay the ship maintenance fee to the province; Ships less than one month old will be turned over to our province.
(3) Ships crossing or unloading other provinces' passengers and cargoes are not subject to ship maintenance fees, and ships crossing or unloading other provinces' passengers and cargoes from our province are not subject to ship maintenance fees locally.
(four) rafts or floating objects out of the province, our province only collects air maintenance fees in our province. Article 8 Measures for payment of road maintenance fees:
(1) The maintenance fee for professional transport vessels engaged in commercial transport shall be paid monthly, and the maintenance fee for social transport vessels (including individual and joint households) and other vessels shall be paid by voyage.
(2) The maintenance fee for non-business transport vessels shall be paid on a monthly basis. When engaging in business transport, the maintenance fee shall be paid with reference to the preceding paragraph.
If a non-business transport ship needs to be suspended or sealed, it shall apply to the tax collection department for declaration of suspension before the 25th of last month. After verification and approval, the maintenance fee during the reporting period will be stopped and the navigation visa book will be returned. If it is resumed, its opening hours shall be calculated on a monthly basis before 15 of the current month. After its opening time is 15 (including 15) of the current month, the air maintenance fee will be levied on a semi-monthly basis.
(three) the air maintenance fee for bamboo rafts shall be paid by the forestry department or the timber and water transport department on a monthly basis, and shall be paid by the voyage carried by other units. Ninth relevant units and individuals must pay air maintenance fees in accordance with these measures. No department, unit or individual may obstruct the collection of road maintenance fees or refuse the legal inspection of the collection agency. Tenth air maintenance fee collection units at all levels should improve the post system, equipped with qualified personnel, so as not to miss the recruitment. When performing official duties, the levy personnel shall hold the People's Republic of China (PRC) Waterway Levy Inspection Certificate issued by the Ministry of Transport, wear the badge of "China Waterway Levy", abide by the regulations on the administration of waterway levy, act impartially, and shall not charge, impose fines or engage in malpractices for personal gain. Eleventh air maintenance fee collection units at all levels should apply to the local price department for a fee license and obtain a fee receipt from the local finance. When collecting the ship maintenance fee, a unified payment voucher, a receipt of the ship maintenance fee and a single ship payment voucher shall be issued to the payer and the ship at the same time. All kinds of payment (exemption) fees are printed and distributed by the transportation administrative department of the provincial people's government according to the unified provisions of the state; The aviation maintenance fee payment receipt shall be printed and distributed by the provincial finance according to the unified regulations, and no department shall print, change the style and use it without authorization.