As for ship operator itself can become such kind of person who could enjoy limitation of liability for maritime claims , so in practice when should be responsible , many persons demand to limit his liability , which not only goes against the legal rights of the third party , but also does harm to the existence and development of the system of limitation of liability for maritime claims 由于船舶经营人有权享受海事赔偿责任限制，因此实践中许多主体在需要承担责任时经常以自己是船舶经营人来主张责任限制，这不仅不利于保护第三人的合法权益，从长远来看也不利于海事赔偿责任限制制度的存在和发展。
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。
