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关于民用航空发动机和民用飞机税收政策的公告

Announcement on Tax Policies for Civil Aviation Engines and Civil Aircraft
财政部公告2023年第27号
Radar: Civil aviation (rank 16 of 16)

Country-interest evidence · pilot

Trade inferences use UN Comtrade, with China as reporter. Country connections indicate potential trade relevance, not measured harm, firm-level exposure or legal applicability. Inward measures concern exporters to China; competition with Chinese exports in third markets is not assessed.

Inspect implementing jurisdictions and partner evidence · 31 relationships

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 7,233,895

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 7,300,726

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 12,846,848

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 334,038,443

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 7,169,375

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 9,321,516

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 2,942,958,664

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 2,497,925

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 4,162,302,950

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 554,453,934

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 1,996,743

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 39,849,020

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 14,135,762

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 57,459,252

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 245,300,847

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 336,183,330

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 4,854,889

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 54,243,824

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 9,657,068

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 8,979,668

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 68,403,724

Portugal: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 3,078,086

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 118,891,135

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 18,449,122

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 35,524,131

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 21,205,693

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 24,397,914

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 23,394,296

Ukraine: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 18,739,422

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2022 trade; broad sector headings; computed, not analyst-reviewed · intervention 51849 · recorded trade USD 7,503,054,801

Implementing jurisdiction: China · intervention 51849

Assessment states
  • Trade-based partners recorded

Measures

Tax relief
Central · origin: Chinese firms or production in China · CPC 495 · Keyword screen (unreviewed)
Implemented by China (national) · affects 30 partners (inferred from trade data, 2022 trade): United States, France, Germany, United Kingdom, Japan, Canada …
对上述纳税人及其全资子公司从事大型民用客机发动机、中大功率民用涡轴涡桨发动机研制项目自用的科研、生产、办公房产及土地,免征房产税、城镇土地使用税。
Supports production in a place, so favours that place by rule.

Same central policy, other provinces

This document · 财政部公告2023年第27号 · 2023-08-18 · answered in 0 provinces held · trace it ↗
ProvinceFirst document citing itDatedLag
Held documents only: these are counts of what we have collected, not of what each province issued.

Full text

关于民用航空发动机和民用飞机税收政策的公告 财政部 税务总局公告2023年第27号 现将民用航空发动机(包括大型民用客机发动机和中大功率民用涡轴涡桨发动机)和民用飞机有关增值税、房产税和城镇土地使用税政策公告如下: 一、对纳税人从事大型民用客机发动机、中大功率民用涡轴涡桨发动机研制项目而形成的增值税期末留抵税额予以退还;对上述纳税人及其全资子公司从事大型民用客机发动机、中大功率民用涡轴涡桨发动机研制项目自用的科研、生产、办公房产及土地,免征房产税、城镇土地使用税。 二、对纳税人生产销售新支线飞机和空载重量大于25吨的民用喷气式飞机暂减按5%征收增值税,并对其因生产销售新支线飞机和空载重量大于25吨的民用喷气式飞机而形成的增值税期末留抵税额予以退还。 三、对纳税人从事空载重量大于45吨的民用客机研制项目而形成的增值税期末留抵税额予以退还;对上述纳税人及其全资子公司自用的科研、生产、办公房产及土地,免征房产税、城镇土地使用税。 四、本公告所称大型民用客机发动机、中大功率民用涡轴涡桨发动机和新支线飞机,指上述发动机、民用飞机的整机,具体标准如下: (一)大型民用客机发动机是指:1.单通道干线客机发动机,起飞推力12000~16000kgf;2.双通道干线客机发动机,起飞推力28000~35000kgf。 (二)中大功率民用涡轴涡桨发动机是指:1.中等功率民用涡轴发动机,起飞功率1000~3000kW;2.大功率民用涡桨发动机,起飞功率3000kW以上。 (三)新支线飞机是指:空载重量大于25吨且小于45吨、座位数量少于130个的民用客机。 五、纳税人符合本公告规定的增值税期末留抵税额,可在初次申请退税时予以一次性退还。纳税人收到退税款项的当月,应将退税额从增值税进项税额中转出。未按规定转出的,按《中华人民共和国税收征收管理法》有关规定承担相应法律责任。 退还的增值税税额由中央和地方按照现行增值税分享比例共同负担。 六、纳税人享受本公告规定的免征房产税、城镇土地使用税政策,应按规定进行免税申报,并将不动产权属、房产原值、土地用途等资料留存备查。 七、本公告执行至2027年12月31日。 特此公告。 财政部 税务总局 2023年8月18日