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2010年3月30日财税[2010]24号天津市财政局、国家税务局,天津海关:经国务院批准,对融资租赁企业经营的所有权转移给境外企业的融资租赁船舶出口,在天津市实行为期1年的出口退税试点。现将有关事项通知如下:一、本通知所称“融资租赁”是指,出租人根据承租人对租赁物和供货人的选择或认可,将其从供货人上取得的
March 30, 2010 Cai Shui [2010] No.24 Finance Bureau of Tianjin Municipality, State Administration of Taxation and Tianjin Customs: Upon the approval of the State Council, the ownership of the finance leasing enterprise is transferred to the finance leasing ship of the overseas enterprise for export, 1 year export tax rebate pilot. The relevant matters are hereby notified as follows: 1. The term “finance lease” as referred to in this circular means that the lessor obtains the lease item and the supplier based on the choice or approval of the lessee from the supplier