各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局:经国务院批准,现将有关飞机维修劳务的增值税政策问题通知如下:为支持飞机维修行业的发展,决定自2000年1月1日起对飞机维修劳务增值税实际税负超过6%的部分实行由税务机关即征即退的政策。请遵照执行。 Authorities of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: The State Administration of Taxation: With the approval of the State Council, the issue of VAT policy on aircraft maintenance services is hereby notified as follows: In order to support the development of the aircraft maintenance industry, On the 1st of January, the actual tax burden on the value-added tax on aircraft maintenance services exceeds 6%, implementing the policy of immediate tax rebate by the tax authorities. Please follow the implementation.