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海关总署发布关于修订飞机经营性租赁审定完税价格的公告

Date: 2016-01-29
Views: 133

为进一步规范飞机经营性租赁完税价格审定工作,便利企业通关和海关管理,根据《中华人民共和国海关审定进出口货物完税价格办法》(海关总署令第213号,以下简称《审价办法》)及相关规定,现就有关事项公告如下:

一、租赁期间发生的由承租人承担的境外维修检修费用,按照《审价办法》第二十八条审价征税。

二、在飞机退租时,承租人因未符合飞机租赁贸易中约定的交还飞机条件而向出租人支付的补偿或赔偿费用,或为满足飞机交机条件而开展的维修检修所产生的维修检修费,无论发生在境内或境外,均按租金计入完税价格。

三、飞机租赁结束后未退还承租人的维修保证金,按租金计入完税价格。

四、对于出租人为纳税义务人,而由承租人依照合同约定,在合同规定的租金之外另行为出租人承担的预提所得税、营业税、增值税,属于间接支付的租金,应计入完税价格。

对于应计入完税价格的上述税款,应随下一次支付的租金一同向主管海关申报办理纳税手续;对于为支付最末一期租金而代缴的国内税收,承租人应在代缴税款后30日内向主管海关申报办理纳税手续。

五、在飞机租赁贸易中约定由承租方支付的与机身、零备件相关的保险,无论发生在境内或境外,属于间接支付的租金,应计入完税价格;与飞机租赁期间保持正常营运相关的保险费用,不计入完税价格。

承租人应于支付保险费用后30日内向主管海关申报办理纳税手续。

六、本公告自发布之日起实施,海关总署2010年第47号公告和2011年第55号公告同时废止。

本公告实施前已完成的维修检修,若在飞机租赁合同中约定应由承租人承担的,无论发生在境内或境外,其费用均按租金计入完税价格。其中飞机大修在境内进行的,承租人所支付费用发票中单独列明的增值税等国内税收、境内生产的零部件和材料费用及已征税的进口零部件和材料费用不计入完税价格。承租人应在支付维修检修费用后30日内向其所在地海关申报办理纳税手续。

本公告实施前已缴纳的国内税收比照本公告第四条办理。

本公告实施前已支付的保险费用比照本公告第五条办理, 但如果航空保单无法区分飞机的机身、零备件一切险、第三者责任险、运营险等险种保费的,有关航空保费不计入租金的完税价格。

特此公告

海关总署

2016年1月29日


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