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Notice of the Ministry of Finance and the State Administration of Taxation on Stamp Tax Policies Concerning Airplane Leasing Enterprises

Document No.:Cai Shui [2014] No.18

Taxes:Stamp Tax

Date of Promulgation:2014-01-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2014-03-03

Annex:

Finance offices (bureaus), local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary planstate taxation bureaus of Tibet and Ningxia Autonomous Regions, and Qinghai Province; and the Finance Bureau of Xinjiang Production and Construction Corps:

 

In order to put into practice the provisions of Opinions of State Council on Accelerating the Development of Aircraft Leasing Industry (Guo Ban Fa [2013] No.108), and to promote the healthy development of aircraft leasing industry, we hereby notify relevant stamp tax policies as follows:

 

From January 1, 2014 to December 31, 2018airplane leasing enterprises shall be temporarily exempted from stamp tax for their airplane purchase & sale contracts at the stage of purchasing airplanes.

 

Ministry of Finance

State Administration of Taxation

March 3, 2014


 

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