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The reduction and exemption of the oceangoing seafarers' individual tax can not only improve the seafarers' professional happiness and the attractiveness of being a seafarer, but also effectively increase the labor supply of seafarers and help to promote the implementation of the Maritime Power Strategy. Recently, the State Council announced the individual tax reduction policy for oceangoing seafarers in China. However, there is still a gap between this policy and the prevailing practices of major international shipping nations, which are mainly manifested in three aspects: the temporary nature of the policy, insufficient tax relief, and not adapting to seafarer occupational characteristics. In view of the difficulty and complexity of reducing and exempting seafarers' personal tax directly through domestic legislation, a new and feasible scheme is put forward according to Article 4, Item 9 of the Personal Tax Law: to promote the revision of MLC 2006, so as to definitize that the provisions concerning the individual tax reduction and exemption of seafarers are involved and help our seafarers enjoy the preferential policy of individual tax reduction and exemption in essence. At the same time, concrete procedures and specific contents of the proposal are analyzed in the scheme. Finally, the feasibility of amending MLC 2006, is predicted in the scheme. Since the scheme is in line with the legislative concept of MLC 2006, of "Equal Pay for Equal Work" and to improve seafarers' income with little impact on China's overall tax revenue, the study indicates that the amendment shall be supported by the contracting states, shipowner as well as seafarer groups. To sum up, the tax reduction and exemption scheme is reasonable and feasible.

Study on Reduction or Exemption of Individual Income Tax for the Chinese Oceangoing Seafarers