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财关税〔2014〕16号2014年5月13日各省、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,海关总署广东分署、各直属海关,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:经国务院批准,自2014年1月1日起,租赁企业一般贸易项下进口飞机并租给国内航空公司使用的,享受与国内航空公司进口飞机同等税收优惠政策,即进口空载重量在25吨以上
Cai Guan Shui [2014] No. 16 May 13, 2014 Finance Bureau of each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the state plan, the State Administration of Taxation, the Finance Bureau of Xinjiang Production and Construction Corps, Guangdong Branch of the General Administration of Customs, Ministry of Finance, Ministry of Finance, People’s Government of the Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: With the approval of the State Council, with the import of airplanes under the general trade of leasing enterprises and rented to domestic airlines with effect from January 1, 2014, Airline import aircraft equivalent tax incentives, that is, import no-load weight of 25 tons or more