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财税[2016]141号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:经国务院批准,现将大型客机和新支线飞机有关增值税政策通知如下:一、对纳税人从事大型客机、大型客机发动机研制项目而形成的增值税期末留抵税额予以退还。本条所称大型客机,是指空载重量大于45吨的民用客机。本条所称大型客机发动机,是指起飞推力大于14000公斤的民用
Finance Bureau of State Council, State Administration of Taxation and Xinjiang Production and Construction Corps, Ministry of Finance of the Provinces, Autonomous Regions, Municipalities directly under the Central Government, and State Planning and Designation: With the approval of the State Council, we hereby notify the relevant VAT policies on large passenger aircraft and new regional aircraft as follows: : First, to the taxpayers engaged in large-scale passenger aircraft, large passenger aircraft engine development projects and the formation of value-added tax at the end of the tax credit to be refunded. As referred to in this article large passenger aircraft, refers to the civilian aircraft with an air cargo weight of more than 45 tons. For the purpose of this article, a large-scale passenger aircraft engine refers to a civilian that has a thrust of more than 14,000 kg