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Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Relevant Tax Policies for Airplanes Imported by Leasing Enterprises [Effective]
财政部、海关总署、国家税务总局关于租赁企业进口飞机有关税收政策的通知 [现行有效]
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Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Relevant Tax Policies for Airplanes Imported by Leasing Enterprises

 

财政部、海关总署、国家税务总局关于租赁企业进口飞机有关税收政策的通知

(No. 16 [2014] of the Ministry of Finance) (财关税[2014]16号)

The public finance departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; the Guangdong branch of the General Administration of Customs and all customs offices directly under the General Administration of Customs; and the financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局,海关总署广东分署、各直属海关,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:
With the approval of the State Council, from January 1, 2014, airplanes imported by leasing enterprises under general trade and leased to domestic airlines shall enjoy the same preferential tax policies for airplanes imported by domestic airlines. In other words, for imported airplanes with an empty weight of 25 tons or more, the import value added tax (“VAT”) shall be reduced to 5%. Where import VAT is already levied on any of the aforesaid airplanes at 17% after January 1, 2014, the portion of the tax paid in excess of the 5% tax rate for which no credit of input VAT has been filed may be refunded. When a leasing enterprise applies for tax refund, a certificate of uncredited VAT on imported airplanes issued by a competent tax authority shall be attached (see Annex for its format).
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 经国务院批准,自2014年1月1日起,租赁企业一般贸易项下进口飞机并租给国内航空公司使用的,享受与国内航空公司进口飞机同等税收优惠政策,即进口空载重量在25吨以上的飞机减按 5%征收进口环节增值税。自2014年1月1日以来,对已按17%税率征收进口环节增值税的上述飞机,超出5%税率的已征税款,尚未申报增值税进项税额抵扣的,可以退还。租赁企业申请退税时,应附送主管税务机关出具的进口飞机所缴纳增值税未抵扣证明(格式见附件)。
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