融资租赁货物出口退税政策

Core Viewpoint - The article discusses the implementation of tax refund policies for financing leasing exports, particularly focusing on the conditions and applicable entities for these policies [2][5]. Tax Policies for Financing Leasing - A trial tax refund policy for financing leasing export goods has been in effect since October 1, 2014, allowing VAT and consumption tax refunds for goods leased to foreign lessees for a period of five years or more [2]. - The policy also applies to marine engineering structures leased to domestic oil and gas extraction enterprises, treating them as exports eligible for tax refunds [2]. - As of January 1, 2017, domestic production enterprises selling marine engineering structures or leasing them through financing leasing companies are required to pay VAT, with certain exceptions for specific enterprises [3]. Applicable Entities - The policy is applicable to financing leasing enterprises, financial leasing companies, and their project subsidiaries, which must be approved by relevant authorities [4]. - The range of financing leasing export goods includes aircraft, engines, locomotives, passenger carriages, ships, and other goods, adhering to specific regulations [4]. Policy Basis - The tax refund policies are based on several official notifications and announcements from the Ministry of Finance and the State Administration of Taxation, outlining the framework for the implementation of these policies [5].