浅析国内航空公司飞机进口涉及的海关政策要求与成本的平衡关系

On China airline company airplane import concerning customer policy requirement and cost balance relation

飞机作为航空公司的重要资产,不仅是航空公司盈利的主要工具,更是航空公司融资的重要载体。以飞机为载体的融资,航空公司可以通过选择不同的飞机引进方式来达到直接或间接融资的目的。而对于从国外进口符合标准的飞机,海关在给予减免税的同时也提出了严格的监管要求。航空公司为满足海关政策要求,需承担一定的资金成本。科学的选择飞机进口完税方式,能够平衡海关政策要求与成本的关系,使得航空公司的飞机进口工作达到最优化。

The plane as an important asset of the air- lines, not only is the main tool of airline profits but also the important carrier of airlines financing. In the plane as the carrier of the financing, airlines can choose different aircraft introduce the way to achieve the purpose of direct or indirect financing. For the imported standard aircraft, Customs in giving the duty reduction or exemption and strict regulatory requirements are put forward. The airline to meet the requirements of the Customs policy, shall bear the cost of cap- ital. Scientific selection of aircraft import tax payment way, to balance the relationship of Customs policy requirements and costs, make airlines plane to optimize import work.