上海自貿區稅收政策稱企業進口機器設備可免稅
Date: 2013-10-31
News Type:
大陸財政部、海關總署、國家稅務總局日前對上海自貿區有關進口稅收政策進行了明確。經國家有關部門批准從境外購買空載重量在25噸以上幷租賃給國內航空公司使用的飛機,享受《財政部 國家稅務總局關于調整進口飛機有關增值稅政策的通知》和《海關總署關于調整進口飛機進口環節增值稅有關問題的通知》規定的增值稅優惠政策。此外,對設在試驗區內的企業生産、加工幷經“二綫”銷往內地的貨物照章徵收進口環節增值稅、消費稅。根據企業申請,試行對該內銷貨物按其對應進口料件或按實際報驗狀態徵收關稅的政策。在現行政策框架下,對試驗區內生産企業和生産性服務業企業進口所需的機器、設備等貨物予以免稅,但生活性服務業等企業進口的貨物以及法律、行政法規和相關規定明確不予免稅的貨物除外。(來源:人民網)
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