The state implements the preferential tax policy of "refund on demand" for taxpayers who provide tangible movable property financing lease service and tangible movable property financing after-sale lease service, and "refund on demand" for the part with the actual VAT tax burden exceeding 3%. What needs to be noted here is that the tax payment behavior that enjoys tax preference is aimed at the financial leasing of "tangible movable property", and the real estate financial leasing service and financial sale and leaseback cannot enjoy this tax preference policy.
Financial leasing enterprises and financial leasing enterprises recognized by the state not only enjoy the tax preference of immediate withdrawal, but also enjoy the export tax rebate policy. The lessor of financial leasing shall, within 30 days from the date of signing the first financial leasing contract, go to the competent State Taxation Bureau to identify the qualification of export tax refund.