According to china s wto commitment and the regulations on the administration of foreign investment in international marine shipping issued by mocom and became effective in june 2004 , only foreign joint - venture is allowed to provide the following services : maritime cargo - handling services , customs clearance services for maritime transport , container station and depot services , international shipping , international shipping agency , international ship management , international marine shipping freight loading and unloading international marine shipping container terminal and yard business 根据中国入世承诺及《外商投资国际海运业管理规定》 (由交通部颁布并于2004年6月生效) ，外商投资中外合资合作公司可提供以下服务：承揽海运货物、海运清关、国际海运、国际海运代理、国际船舶管理、国际海运货物装卸、国际海运集装箱站及堆场业务。
The development of the international ocean shipping industry can directly promote a country ' s overall national strength . marine ships being the basic running tools for international ocean shipping industry , their condition will have a very important impact on the competitive power of a nation ' s ocean shipping industry . so almost every country offers certain kinds of favorable policies to the investment and financing of marine ships 国际海运船舶作为国际海运业最基本的生产工具，是形成国际海运业生产经营能力的物质基础，其发展水平直接代表了国际海运业的发展水平，也直接决定着国际海运业的竞争能力及其所形成的社会效益的高低，因此世界各国在制定国际海运船舶投融资政策时都采取了一定的倾斜政策。
The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the enterprise income tax exemption benefit of tax treaties in accordance with circular for strengthening the tax and foreign exchange administrations on shipping income of foreign enterprises issued by the state administration of taxation and the state administration offoreign exchange 一、本表适用于按照《国家税务总局、国家外汇管理局关于加强外国公司船舶运输收入税收管理及国际海运业对外支付管理的通知》的规定，外国公司以船舶经营国际运输从中国取得所得申请享受协定免征所得税待遇时填报。
