announcement
high
2023-01-03
Announcement on Value-Added Tax Policies for Civil Aircraft
财政部 税务总局关于民用飞机增值税适用政策的公告
财政部
mof
This document announces specific value-added tax policies applicable to civil aircraft, effective from the date of its publication.
Document Text
1,704 characters
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财政部 税务总局公告2022年第38号<br>
现将民用飞机有关增值税政策公告如下：<br>
自本公告发布之日起至2023年12月31日止，纳税人生产销售空载重量大于25吨的民用喷气式飞机，按照《财政部 税务总局关于民用航空发动机、新支线飞机和大型客机税收政策的公告》（财政部 税务总局公告2019年第88号）第二条、第五条、第七条和《财政部 税务总局关于延长部分税收优惠政策执行期限的公告》（财政部 税务总局公告2021年第6号）第一条有关规定执行。<br>
特此公告。<br>
财政部 税务总局<br>
2022年12月20日
Topics
tax policy
aviation industry
industrial policy
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-01-03 |
| Category | regulation |
| Policy Area | 税收政策 |
| CMS Category | 政策发布 |
Verification
References (2)
| unkn 财政部 税务总局关于民用航空发动机、新支线飞机和大型客机税收政策的公告 | named |
| unkn 财政部 税务总局关于延长部分税收优惠政策执行期限的公告 | named |
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