Announcement of the State Administration of Taxation and the General Administration of Customs on Value-added Tax Issues concerning the Import of Aircraft on Lease
Announcement of the State Administration of Taxation and the General Administration of Customs on Value-added Tax Issues concerning the Import of Aircraft on Lease
Announcement of the State Administration of Taxation and the General Administration of Customs on Value-added Tax Issues concerning the Import of Aircraft on Lease
Announcement of the State Administration of Taxation [2018] No.24
May 11, 2018
Value-added tax (VAT) issues concerning the import of aircraft on lease are hereby announced as follows:
As of June 1, 2018, customs authorities shall cease withholding the import VAT on leasing of aircraft (Tariff Item No.: 8802), the importation of which is declared under the regulation mode for the lease less than one year (Code: 1500), leasing trade (Code: 1523) or lease levy (Code: 9800).
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Announcement of the State Administration of Taxation [2018] No.24
May 11, 2018
Value-added tax (VAT) issues concerning the import of aircraft on lease are hereby announced as follows:
As of June 1, 2018, customs authorities shall cease withholding the import VAT on leasing of aircraft (Tariff Item No.: 8802), the importation of which is declared under the regulation mode for the lease less than one year (Code: 1500), leasing trade (Code: 1523) or lease levy (Code: 9800).
......