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| Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Import Tax Policies for China (Shanghai) Pilot Free Trade Zone | | 财政部、海关总署、国家税务总局关于中国（上海）自由贸易试验区有关进口税收政策的通知 |
| (No. 75 [2013] of the Ministry of Finance) | | （财关税〔2013〕75号） |
| The Shanghai Municipal Finance Bureau, the Shanghai Customs, and the Shanghai Municipal Office of the State Administration of Taxation: | | 上海市财政局、上海海关、上海市国家税务局： |
| In order to implement the relevant policies in the Framework Plan for China (Shanghai) Pilot Free Trade Zone, you are hereby notified of the import tax policies for China (Shanghai) Pilot Free Trade Zone (“SHFTZ”) as follows: | | 为贯彻落实《中国（上海）自由贸易试验区总体方案》中的相关政策，现就中国（上海）自由贸易试验区有关进口税收政策通知如下： |
I. The preferential value-added tax (“VAT”) policies in the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Value-Added Tax Polices for Imported Airplanes (No. 53 [2013] of the Ministry of Finance) and the Notice of the General Administration of Customs on Issues concerning Adjusting the Import Value-Added Tax for Imported Airplanes (No. 90 [2013] of the General Administration of Customs) shall be applicable to the airplanes with an empty weight of 25 tons or more purchased from overseas with the approval of relevant state authorities and leased to domestic airline companies by domestic leasing companies registered in SHFTZ or their project subsidiaries.
．．．．．． | | 一、对试验区内注册的国内租赁公司或其设立的项目子公司，经国家有关部门批准从境外购买空载重量在25吨以上并租赁给国内航空公司使用的飞机，享受《财政部 国家税务总局关于调整进口飞机有关增值税政策的通知》（财关税〔2013〕53号）和《海关总署关于调整进口飞机进口环节增值税有关问题的通知》（署税发〔2013〕90号）规定的增值税优惠政策。
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