财关税[2013]75号上海市财政局、上海海关、上海市国家税务局:为贯彻落实《中国(上海)自由贸易试验区总体方案》中的相关政策,现就中国(上海)自由贸易试验区有关进口税收政策通知如下:一、对试验区内注册的国内租赁公司或其设立的项目子公司,经国家有关部门批准从境外购买空载重量在25吨以上并租赁给国内航空公司使用的飞机,享受《财政部国家税务总局关于调整进口飞机有关增值税政策的通知》(财关税[2013]53号)和《海关总署关于调整进口飞机进口环节增值税有关问题的通知》(署税发[2013]90号)规定的增值税优惠政策。二、对设在试验区内的企业生产、加工并经“二线”销往内地的货物照章征收进口环节增值税、消费税。根据企业申请,试 [2013] No. 75 Finance Bureau of Shanghai Municipality, Shanghai Customs, Shanghai State Administration of Taxation: In order to implement the relevant policies in the “Overall Plan for the China (Shanghai) Pilot Free Trade Zone”, the China Free Trade Zone (Shanghai) The relevant tax policies for import of the zone are as follows: 1. The domestic leasing companies or the project subsidiaries established by them in the test area are authorized to purchase the overseas leased cargoes with an unladen weight of over 25 tons and leased to domestic airlines for use by the relevant state departments Aircraft and enjoy the “Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Relevant Value-added Tax Policies on Imported Aircraft” (Cai Guan Shui [2013] No. 53) and the “Notice of the General Administration of Customs on Adjusting the Value-added Tax on the Import Links of Imported Aircraft” Issued [2013] No. 90) preferential policies for VAT. Second, on the production and processing of the enterprises located in the experimental zone, the import value-added tax and consumption tax will be levied on the goods subject to the “second-line” sales to the Mainland. According to the enterprise application, try