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Home >News >CCCME News > Content

企业进口机器设备可免税

Publish Time:2013-10-29 00:00:00 Source:人民日报

       财政部、海关总署、国家税务总局日前对上海自贸区有关进口税收政策进行了明确,政策自上海自贸区挂牌成立之日起执行。　
　　对试验区内注册的国内租赁公司或其设立的项目子公司,经国家有关部门批准从境外购买空载重量在25吨以上并租赁给国内航空公司使用的飞机,享受《财政部 国家税务总局关于调整进口飞机有关增值税政策的通知》和《海关总署关于调整进口飞机进口环节增值税有关问题的通知》规定的增值税优惠政策。
　　对设在试验区内的企业生产、加工并经“二线”销往内地的货物照章征收进口环节增值税、消费税。根据企业申请,试行对该内销货物按其对应进口料件或按实际报验状态征收关税的政策。
　　在现行政策框架下,对试验区内生产企业和生产性服务业企业进口所需的机器、设备等货物予以免税,但生活性服务业等企业进口的货物以及法律、行政法规和相关规定明确不予免税的货物除外。
　　在严格执行货物进口税收政策的前提下,允许在特定区域设立保税展示交易平台。

 

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