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我国航空公司早期进口的飞机已逐步进入老龄化时期,许多飞机需要退出国内客运市场。在飞机处置过程中,税收因素有一定的影响,采用不同的处置方式,卖方获得的净收入有一定差异,对我国民航业的发展也会有一定影响。根据现行税法,按照文中设定的数据测算,直接出口与直接国内销售可以相比,支线飞机处置净收入可以增加26.5%,干线飞机可以增加10.7%,航材可以增加39.3%,高价周转件与支线飞机类似。间接国内销售是一种节税税收筹划,吸收了直接国内销售和直接出口的优点,可以增加处置净收入,适用范围有一定限制,操作复杂,与两种基本方式相比风险较大。
China’s early airlines imported aircraft have gradually entered the aging period, many aircraft need to exit the domestic passenger market. In the process of aircraft disposal, the taxation factors have a certain impact. By adopting different disposal methods, the net incomes obtained by the sellers are somewhat different and will have an impact on the development of China’s civil aviation industry. According to the current tax law, according to the data set in the text, direct export can be compared with direct domestic sales, regional aircraft disposal of net income can increase 26.5%, trunk aircraft can increase 10.7%, aviation materials can increase 39.3% Regional aircraft similar. Indirect domestic sales is a tax-saving tax planning that absorbs the advantages of direct domestic sales and direct exports and increases the net proceeds from disposal. The scope of application of the indirect domestic sales is somewhat limited and the operation is complicated with greater risks than the two basic approaches.