Circular on the tax policies concerning the import of aircraft by the leasing enterprise

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Source: | Author:pro503003 | Published time: 2015-07-02 | 988 Views | Share:

All provinces, autonomous regions and municipalities directly under the central government, the finance department (bureau), the State Administration of Taxation, the Finance Bureau of Xinjiang production and Construction Corps, Guangdong customs, the customs, the Ministry of Finance in all provinces, autonomous regions and municipalities directly under the central government, the Financial Ombudsman office:
Approved by the State Council, since January 1, 2014, leasing companies under the general trade import and domestic aircraft leased to airlines, enjoy import and Domestic Airlines aircraft the same preferential tax policies, namely the import unladen weight of more than 25 tons of aircraft reduced to 5% levy import value-added tax. Since January 1, 2014, the above 17% vat has been levied on the import VAT, the above 5% tax levy has not yet declared value-added tax input tax deductible, you can refund. When applying for tax refund, the leasing enterprise shall submit the non VAT certificate of VAT paid by the competent tax authorities (form see attachment).
The special customs supervision area rental companies from overseas to buy and rent to the unladen weight of domestic airlines used in more than 25 tons, not the actual aircraft into the area, not to implement import bonded policies, reduced to 5% levy import vat.

Ministry of finance, General Administration of customs, State Administration of Taxation
May 13, 2014

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