近日，民生金融租赁设立在天津东疆保税港区的项目公司成功取得了海洋工程结构物出口退税，实现了我国第一笔融资租赁货物出口退税。

recently,The people's livelihood financial leasing is located in tianjin east jiang bonded harbor area of the project company success achieved ocean engineering structures export tax rebate,Realize the China's first pen financing leasing goods export tax rebate.

　　此案例反映出我国融资租赁业税收政策环境实现了新突破，已得到极大改善。这也将有力地促进我国租赁业发展，并利用租赁产品和租赁模式，支持和帮助中国的制造业和产品走出国门、走向世界。

This case reflects our country finance leasing industry tax policy environment to realize the new breakthrough,Already gets great improvement.It also will effectively promote the development of leasing industry,And use the lease products and lease mode,Support and help China's manufacturing and product out of the country/Towards the world.

　　今年7月，财政部、海关总署、国家税务总局联合发布《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，在东疆保税港区试行融资租赁货物出口退税政策。

July,The ministry of finance/The general administration of customs/State administration of taxation jointly issued[About in tianjin east jiang bonded port financing lease goods for export tax refund policy notice],Decision since July 1st, 2012,In the east jiang bonded port financing lease goods for export tax refund policy.

　　此后，国家税务总局正式发布实施《天津东疆保税港区融资租赁货物出口退税管理办法》，进一步解决了制约我国融资租赁业出口的税收问题。

Since then,State administration of taxation issued a formal implementation[Tianjin east jiang bonded port financing leasing goods export tax rebate management measures],Further solve the financing leasing industry to restrict China's export tax problems.

　　发布的政策适用于对融资租赁出口货物试行增值税、消费税出口退税。融资租赁出口货物的范围包括飞机、飞机发动机、铁道机车、铁道客车车厢、船舶及其他货物。

Release policy suitable for financing lease for value added tax of export goods/Consumption tax export tax rebate.The financing lease of export goods include the plane/Aircraft engine/Railway locomotive/Railway passenger car compartment/Ships and other goods.

　　而根据政策内容，对融资租赁海洋工程结构物也将试行退税政策，即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。

According to policy content,On the financing lease ocean engineering structures will also trial tax refund policy,Namely on the financing lease rental direction domestic production enterprises to buy,And with the lease financing lease mode for domestic listing offshore oil and gas exploitation enterprise and the lease period in five years(contain)Above the ocean engineering structures,Shall be regarded as export,Trial VAT/Consumption tax export tax rebate policy.