The finance bureaus of all provinces, autonomous regions, municipalities, and cities with separate planning status, the State Taxation Administration, and the Finance Bureau of the Xinjiang Production and Construction Corps:
Recently, we have received requests for instructions from some regions asking for clarification on tax issues related to overseas aircraft repair and maintenance. After research, we now notify you as follows:
1. Enterprises undertaking overseas aircraft repair and maintenance business shall implement the VAT exemption, credit, and refund method in accordance with the relevant provisions of the "Notice of the Ministry of Finance and the State Administration on Further Promoting the Implementation of the Exemption, Credit, and Refund Method for Export Goods" (Cai Shui [2002] No. 7).