| Announcement of the Ministry of Finance and State Taxation Administration on Tax Policies for Civil Aviation Engines, New Regional Aircrafts and Large Passenger Aircrafts | | 财政部、税务总局关于民用航空发动机、新支线飞机和大型客机税收政策的公告 |
| (Announcement No. 88 [2019] of the Ministry of Finance and the State Taxation Administration) | | （财政部、税务总局公告2019年第88号） |
| The relevant value-added tax (“VAT”), property tax and urban land use tax policies for civil aviation engines (including large civil aircraft engines and medium and high-power civil turboprop engines), new regional aircrafts and large passenger aircrafts are hereby announced as follows: | | 现将民用航空发动机（包括大型民用客机发动机和中大功率民用涡轴涡桨发动机）、新支线飞机和大型客机有关增值税、房产税和城镇土地使用税政策公告如下： |
| I. From January 1, 2018 to December 31, 2023, the end-of-period excess input VAT credit formed in a project of research and development of large civil aircraft engines and medium and high-power civil turboprop engines a taxpayer participates in shall be refunded; and the properties and land used by the aforesaid taxpayer and its wholly-owned subsidiaries for scientific research, production and office uses in projects of research and development of large civil aircraft engines and medium and high-power civil turboprop engines engaged in by them shall be exempted from property tax and urban land use tax. | | 一、自2018年1月1日起至2023年12月31日止，对纳税人从事大型民用客机发动机、中大功率民用涡轴涡桨发动机研制项目而形成的增值税期末留抵税额予以退还；对上述纳税人及其全资子公司从事大型民用客机发动机、中大功率民用涡轴涡桨发动机研制项目自用的科研、生产、办公房产及土地，免征房产税、城镇土地使用税。 |
| II. From January 1, 2019 to December 31, 2020, the VAT on the new regional aircrafts produced and sold by a taxpayer shall be temporarily collected at a reduced rate of 5%, and the end-of-period excess input VAT credit formed in its production and sale of new regional aircrafts shall be refunded. | | 二、自2019年1月1日起至2020年12月31日止，对纳税人生产销售新支线飞机暂减按5%征收增值税，并对其因生产销售新支线飞机而形成的增值税期末留抵税额予以退还。 |
III. From January 1, 2019 to December 31, 2020, the end-of-period excess input VAT credit formed in a project of research and development of large passenger aircrafts engaged in by a taxpayer shall be refunded; and the properties and land used by the aforesaid taxpayer and its wholly-owned subsidiaries for scientific research, production and office uses shall be exempted from property tax and urban land use tax.
．．．．．． | | 三、自2019年1月1日起至2020年12月31日止，对纳税人从事大型客机研制项目而形成的增值税期末留抵税额予以退还；对上述纳税人及其全资子公司自用的科研、生产、办公房产及土地，免征房产税、城镇土地使用税。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |