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天津市财政局、天津海关、天津市国家税务局:根据《国务院关于天津北方国际航运中心核心功能区建设方案的批复》(国函[2011]51号)的规定,决定在天津东疆保税港区试行融资租赁货物出口退税政策。现将有关事项通知如下:一、政策内容及适用范围(一)对融资租赁出口货物试行退税政策。对在天津东疆保税港区注册的融资租赁企业或金融租赁公司在天津东疆保税港区设立的项目子公司(以下统称融资租赁出租方),以融资租赁方式租赁给境外承租人且租赁期限在5年(含)以上,并向天津境内口岸海关报关出口的货物,试行增值税、消费税出口退税政策。
Tianjin Municipal Bureau of Finance, Tianjin Customs and Tianjin State Administration of Taxation: In accordance with the “Reply of the State Council on the Construction of Core Functional Areas of Tianjin Northern International Shipping Center” (Guohan [2011] No. 51) District trial finance lease goods export tax rebate policy. The relevant matters are hereby notified as follows: I. Policy Content and Scope of Application (I) Pilot tax rebate policy on export goods financed by leasing. The project subsidiaries (hereinafter referred to as the finance lease lessors) of the financial leasing enterprises or financial leasing companies registered in the Tianjin Dongjiang Bonded Port Area in the Tianjin Dongjiang Bonded Port Area are leased to the overseas tenants by the financial leasing method with the lease term In 5 years (inclusive) above, and exports to Tianjin Port Customs declaration of goods, the pilot value-added tax, consumption tax export tax rebate policy.