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为确保在天津东疆保税港区顺利试行融资租赁货物出口退税政策,国家税务总局制定了《天津东疆保税港区融资租赁货物出口退税管理办法》。现予以公布,自2012年7月1日起开始施行。特此公告。天津东疆保税港区融资租赁货物出口退税管理办法第一章总则第一条根据《财政部海关总署国家税务总局关于在天津东疆保税港区试行融资租赁货物出口退税政策的通知》(财税[2012]66号)的规定,制定本办法。第二条享受出口退税政策的融资租赁企业(以下称融资租赁出租方)
In order to ensure the smooth implementation of the export tax rebate policy for financial leasing goods in the bonded area of Tianjin’s Dongjiang Bonded Port, the State Administration of Taxation formulated the Administrative Measures on the Export Refund of Leased Goods by Tianjin Dongjiang Bonded Port Area. Now to be announced, since July 1, 2012 came into effect. Special announcement. Tianjin Dongjiang Bonded Port Area Finance Lease Goods Export Tax Refund Chapter I General Provisions Article 1 According to the "Notice of the State Administration of Taxation of the Ministry of Finance on the Trial Implementation of Export Tax Refund Policy on Leased Goods in Tianjin Bonded Port Area [2012] No. 66), this approach is enacted. Article 2 The financial leasing enterprise enjoying the export tax refund policy (hereinafter referred to as the finance lease lessor)