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融資租賃貨物出口退稅將施行

發(fā)布時(shí)間：2014-09-12 05:23:48 來(lái)源：經(jīng)濟(jì)日?qǐng)?bào) 作者：佚名責(zé)任編輯：羅伯特

　　本報(bào)北京9月11日訊記者崔文苑報(bào)道：財(cái)政部、國(guó)家海關(guān)總署、國(guó)稅總局日前聯(lián)合發(fā)布了《關(guān)于在全國(guó)開(kāi)展融資租賃貨物出口退稅政策試點(diǎn)的通知》，將現(xiàn)行在天津東疆保稅港區(qū)試點(diǎn)的融資租賃貨物出口退稅政策擴(kuò)大到全國(guó)統(tǒng)一實(shí)施?！锻ㄖ纷越衲?0月1日起執(zhí)行。

　　《通知》決定對(duì)融資租賃出口貨物試行退稅政策。具體來(lái)看，對(duì)融資租賃企業(yè)、金融租賃公司及其設(shè)立的項(xiàng)目子公司，以融資租賃方式租賃給境外承租人且租賃期限在五年（含）以上，并向海關(guān)報(bào)關(guān)后實(shí)際離境的貨物，試行增值稅、消費(fèi)稅出口退稅政策。據(jù)了解，融資租賃出口貨物的范圍，包括飛機(jī)、飛機(jī)發(fā)動(dòng)機(jī)、鐵道機(jī)車(chē)、鐵道客車(chē)車(chē)廂、船舶及其他貨物。

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