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class="CurrChnlCls">投資?？?/a> >> <a href="../" target="_self" title="政策機遇" class="CurrChnlCls">政策機遇</a> >> 正文 </div> <div id="uot8lrifyast" class="maincon"> <h1 class="maincon-t">海南印發(fā)管理辦法！這些企業(yè)可享受貨物暫時出境修理后返瓊免稅資格</h1> <div id="uot8lrifyast" class="maincon-i">中國?？谡T戶網站　　更新時間：2024-07-29 09:18 　　來源：?？谌請笕诿襟w　　</div> <div id="uot8lrifyast" class="maincon-p"><input class="btn" onClick="javascript:window.print()" type="button" value="打印此文" name="print2" /> <input class="btn" onClick="window.close()" type="button" value="關閉窗口" name="close2" /></div> <div class="uot8lrifyast" id="zl_Articel" class="maincon-c"> <div id="uot8lrifyast" class="trs_editor_view TRS_UEDITOR trs_paper_default trs_word"><p style="font-size: 19px; line-height: 1.5em; text-indent: 2em;"><span style="font-family: 微軟雅黑, "Microsoft YaHei"; text-align: left;">7</span><span style="font-family: 微軟雅黑, "Microsoft YaHei"; text-align: left;">月</span><span style="font-family: 微軟雅黑, "Microsoft YaHei"; text-align: left;">22</span><span style="font-family: 微軟雅黑, "Microsoft YaHei"; text-align: left;">日，海南印發(fā)《航空器、船舶（含相關零部件）暫時出境修理后復運進入海南自由貿易港免關稅管理辦法》（以下簡稱《辦法》），切實降低相關航空、船運企業(yè)的出境修理成本，讓企業(yè)更好享受海南自由貿易港政策紅利。</span><span style="font-family: 微軟雅黑, "Microsoft YaHei"; text-align: left;">?</span></p><p style="text-align: left; break-inside: auto; orphans: 2; widows: 2; margin-top: 0.19in; margin-bottom: 0.19in; break-after: auto; font-size: 19px; line-height: 1.5em; text-indent: 2em;"><span data-index="8" style="font-family: 微軟雅黑, "Microsoft YaHei"; font-size: 19px;">《辦法》進一步明確享惠主體要求，在海南自由貿易港注冊登記具有獨立法人資格的企業(yè)所運營的航空器、船舶（含相關零部件），在符合下列條件的情況下，可以享受貨物暫時出境修理后返瓊免稅：航空器（含相關零部件）所屬航空企業(yè)具備民航管理部門頒發(fā)的運行合格證、運行規(guī)范，且主營運基地在海南自由貿易港；在海南自由貿易港登記的自有或光船租賃船舶（含相關零部件）所屬船運企業(yè)，具備有效的水路運輸經營資質或已按規(guī)定履行備案手續(xù)。</span></p><p style="text-align: left; break-inside: auto; orphans: 2; widows: 2; margin-top: 0.19in; margin-bottom: 0.19in; break-after: auto; font-size: 19px; line-height: 1.5em; text-indent: 2em;"><span data-index="8" style="font-family: 微軟雅黑, "Microsoft YaHei"; font-size: 19px;">《辦法》進一步細化資格認定與告知程序，擬申請享惠資格的意向企業(yè)應通過海南國際貿易“單一窗口”提出資格認定申請，由省交通運輸廳、海南海事局、民航中南地區(qū)管理局及其駐瓊派出機構、省市場監(jiān)督管理局會同省財政廳、省生態(tài)環(huán)境廳、?？诤ｊP、省稅務局依職責對企業(yè)申報材料進行審核確定享惠企業(yè)名單。</span></p><p style="text-align: left; break-inside: auto; orphans: 2; widows: 2; margin-top: 0.19in; margin-bottom: 0.19in; break-after: auto; font-size: 19px; line-height: 1.5em; text-indent: 2em;"><span data-index="8" style="font-family: 微軟雅黑, "Microsoft YaHei"; font-size: 19px;">《辦法》還明確了航空器、船舶（含相關零部件）運營自用相關要求。運營的航空器（含相關零部件）是指享惠企業(yè)載入民航管理部門頒發(fā)的運行規(guī)范中的航空器及其使用的零部件，享受暫時出境修理后返瓊免稅的航空器（含相關零部件）在解除海關監(jiān)管前僅限享惠企業(yè)從事航空運輸經營，可濕租（不得干租）給其他單位；以退租等方式退還出租人的，應經海關同意，并按規(guī)定補繳進口關稅。運營的船舶（含相關零部件）是指在海南自由貿易港注冊登記具有獨立法人資格的企業(yè)所運營的在海南自由貿易港內船籍港登記的船舶（含相關零部件），享受暫時出境修理后返瓊免稅的船舶（含相關零部件）在解除海關監(jiān)管前僅限享惠企業(yè)從事經營，可航次租賃、定期租賃（不得光船租賃）給其他單位；以退租等方式退還出租人的，應經海關同意，并按規(guī)定補繳進口關稅。</span></p><p style="text-align: center; break-inside: auto; orphans: 2; 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