| Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Implementing Nationwide the Pilot Program of Export Tax Refund Policies for Goods under Financial Leasing | | 财政部、海关总署、国家税务总局关于在全国开展融资租赁货物出口退税政策试点的通知 |
| (No. 62 [2014] of the Ministry of Finance) | | （财税〔2014〕62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 Guangdong Branch of the General Administration of Customs and all customs offices directly under the General Administration of Customs; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，海关总署广东分署、各直属海关，新疆生产建设兵团财务局： |
| To implement therelevant requirements of the Several Opinions of the General Office of the State Council on Supporting the Steady Growth of Foreign Trade (No. 19 [2014], General Office of the State Council),it is hereby decided to expand the coverage of the current pilot program of export tax refund policies for goods under financial leasing in Tianjin Dongjiang Bonded Port Area for its unified implementation throughout the country. You are hereby notified of the relevant policies as follows: | | 为落实《国务院办公厅关于支持外贸稳定增长的若干意见》（国办发〔2014〕19号）的有关要求，决定将现行在天津东疆保税港区试点的融资租赁货物出口退税政策扩大到全国统一实施。现将有关政策通知如下： |
| I. Policy Content and Applicable Scope | | 一、政策内容及适用范围 |
| (1) The trial implementation of tax refund policies shall be conducted on exported goods under financial leasing. Where a financial leasing enterprise, a financial leasing company or a subsidiary for a project that is established thereby (hereinafter referred to as the “lessor under financial leasing”) leases goods to an overseas lessee by means under financial leasing for a lease term of five years or longer, and such goods actually exit China after customs declaration, the trial implementation of export tax refund policies on value-added tax (“VAT”) or consumption tax shall be conducted. | | （一）对融资租赁出口货物试行退税政策。对融资租赁企业、金融租赁公司及其设立的项目子公司（以下统称融资租赁出租方），以融资租赁方式租赁给境外承租人且租赁期限在5年（含）以上，并向海关报关后实际离境的货物，试行增值税、消费税出口退税政策。 |
| The scope of exported goods under financial leasing shall include aircrafts, engines of aircrafts, locomotives, railway passenger carriages, vessels, and other goods, and such exported goods under financial leasing shall comply with the relevant provisions on “fixed assets” in Article 21 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value-Added Tax(Order No. 50, Ministry of Finance and SAT). | | 融资租赁出口货物的范围，包括飞机、飞机发动机、铁道机车、铁道客车车厢、船舶及其他货物，具体应符合《中华人民共和国增值税暂行条例实施细则》（财政部 国家税务总局令第50号）第二十一条“固定资产”的相关规定。 |
| (2)The trial implementation of tax refund policies shall be conducted on maritime engineering structures under financial leasing. Where the maritime engineering structures that are purchased by the lessor under financial leasing are leased to a domestic offshore petroleum and natural gas exploitation enterprise by means under financial leasing for a lease term of five years or longer, such maritime engineering structures shall be deemed as being exported, and the trial implementation of export tax refund policies on VAT and consumption tax shall be conducted. | | （二）对融资租赁海洋工程结构物试行退税政策。对融资租赁出租方购买的，并以融资租赁方式租赁给境内列名海上石油天然气开采企业且租赁期限在5年（含）以上的国内生产企业生产的海洋工程结构物，视同出口，试行增值税、消费税出口退税政策。 |
The scope of maritime engineering structures, the tax refund rate, and the specific scope of offshore petroleum and natural gas exploitation enterprises shall be governed by the relevant provisions of theNotice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax and Consumption Tax Policies for Exported Goods and Labor Services(No. 39 [2012], Ministry of Finance).
．．．．．． | | 海洋工程结构物范围、退税率以及海上石油天然气开采企业的具体范围按照《财政部 国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）有关规定执行。
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