新华社北京８月３日电  记者３日从财政部获悉，财政部、海关总署、国家税务总局日前联合发布《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》，决定自２０１２年７月１日起，在天津东疆保税港区试行融资租赁货物出口退税政策。

    Beijing, aug. 3  Reporter 3, from the Treasury learned，The Treasury、The general administration of customs、Jointly issued by the state administration of taxation《About in tianjin port free trial to xinjiang the financing lease goods export drawback policy notice》，To the July 1, 2012，In tianjin port free trial to xinjiang the financing lease goods export tax refund policy。

    通知规定，对融资租赁出口货物试行退税政策。对在天津东疆保税港区注册的融资租赁企业或金融租赁公司在天津东疆保税港区设立的项目子公司，以融资租赁方式租赁给境外承租人且租赁期限在５年（含）以上，并向天津境内口岸海关报关出口的货物，试行增值税、消费税出口退税政策。

    Notification provisions，On the financing lease export tax rebates for trial implementation of the goods。In the east of tianjin port free to xinjiang the financing lease enterprise or registered financial leasing company in tianjin port free of east xinjiang established subsidiary projects，To lease financing way outside the lessee and leased to the lease term is in five years（contain）above，And to tianjin port customs declaration within the territory of the export goods，Trial VAT、Consumption tax export tax refund policy。

    此外，通知明确，对融资租赁海洋工程结构物试行退税政策。对融资租赁出租方向国内生产企业购买，并以融资租赁方式租赁给境内列名海上石油天然气开采企业且租赁期限在５年（含）以上的海洋工程结构物，视同出口，试行增值税、消费税出口退税政策。

    In addition，Notice clear，The financing lease of Marine engineering structures trial implementation of the tax refund policy。On the financing lease rental domestic production enterprise purchase direction，And with a financing lease way leased to offshore oil and gas drilling column name within the territory of the enterprise and the lease term is in five years（contain）Above the ocean engineering structures，Regarded as exports，Trial VAT、Consumption tax export tax refund policy。

    通知所述融资租赁企业，仅包括金融租赁公司、经商务部批准设立的外商投资融资租赁公司以及经商务部和国家税务总局共同批准开展融资业务试点的内资融资租赁企业。

    Notice the financing lease of enterprise，Only includes financial leasing company、Approved by the ministry of commerce established foreign-invested lease financing company and approved by the ministry of commerce and state administration of taxation jointly carry out pilot of financing business approved by domestic financing lease enterprise。

    融资租赁货物退税的具体管理办法由国家税务总局另行制定。融资租赁出口货物的，以退税证明联上注明的出口日期为准；融资租赁海洋工程结构物的，以融资租赁出租方开具的发票日期为准。

    Financing lease goods tax rebates for specific measures shall be formulated separately by the state administration of taxation。The financing lease of export goods，A certification to tax refund the export date marked；Financing lease ocean engineering structures，The financing lease in the lessor issue invoice date。