1）2015年2月6日，天津市(shi)商務(wu)委(wei)印(yin)發《2015年天津市(shi)商務(wu)工作要點(dian)》，要求擴大服務(wu)業(ye)招商，積極推動融資(zi)租賃、商業(ye)保理(li)、航運物(wu)流、航空維修檢測、醫療等領域利用外資(zi)。
2）2015年(nian)1月28日，為貫徹落實(shi)《國(guo)務(wu)院關(guan)于加快(kuai)發展生產(chan)性服務(wu)業(ye)促(cu)進(jin)(jin)產(chan)業(ye)結(jie)構(gou)調整升級的(de)指導意(yi)(yi)見》（國(guo)發〔2014〕26號）、《國(guo)務(wu)院辦公廳關(guan)于加快(kuai)飛(fei)機(ji)租(zu)(zu)賃(lin)(lin)業(ye)發展的(de)意(yi)(yi)見》（國(guo)辦發〔2013〕108號）精神(shen)和市(shi)人(ren)民(min)政府(fu)關(guan)于促(cu)進(jin)(jin)租(zu)(zu)賃(lin)(lin)業(ye)發展的(de)決策部署，天津(jin)市(shi)人(ren)民(min)政府(fu)辦公廳發布了(le)《天津(jin)市(shi)人(ren)民(min)政府(fu)辦公廳關(guan)于加快(kuai)我市(shi)融(rong)(rong)資租(zu)(zu)賃(lin)(lin)業(ye)發展的(de)實(shi)施(shi)意(yi)(yi)見》，該《意(yi)(yi)見》指出天津(jin)市(shi)將(jiang)通過提(ti)高行政效率(lv)、做好(hao)租(zu)(zu)賃(lin)(lin)物權屬(shu)登記(ji)公示、加大(da)金融(rong)(rong)支持(chi)力度(du)、發揮中(zhong)介機(ji)構(gou)和行業(ye)協會(hui)作用(yong)等來擴(kuo)大(da)天津(jin)的(de)飛(fei)機(ji)租(zu)(zu)賃(lin)(lin)等融(rong)(rong)資租(zu)(zu)賃(lin)(lin)業(ye)務(wu)規模，促(cu)進(jin)(jin)融(rong)(rong)資租(zu)(zu)賃(lin)(lin)業(ye)持(chi)續穩定健康(kang)發展。
4）2015年1月12日，天(tian)津濱海新區發布新區實施(shi)“三步走”戰略的(de)奮斗目標和重點(dian)舉(ju)措，強調推動金(jin)融(rong)(rong)服務業對(dui)符合條(tiao)件的(de)民營資本和外資金(jin)融(rong)(rong)機構開放，打造融(rong)(rong)資租賃中心。
5）2014年7月15日，人(ren)行(xing)天(tian)(tian)(tian)津(jin)(jin)分行(xing)出臺《關于(yu)促進金(jin)融(rong)(rong)租(zu)(zu)(zu)(zu)賃(lin)發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)服(fu)(fu)(fu)務(wu)(wu)實體(ti)經(jing)(jing)濟(ji)(ji)的(de)(de)指導意見(jian)》，從六(liu)個方面對(dui)(dui)金(jin)融(rong)(rong)租(zu)(zu)(zu)(zu)賃(lin)服(fu)(fu)(fu)務(wu)(wu)實體(ti)經(jing)(jing)濟(ji)(ji)提(ti)(ti)出要求(qiu)，以落實天(tian)(tian)(tian)津(jin)(jin)市金(jin)融(rong)(rong)改革創(chuang)新(xin)(xin)重點(dian)工作(zuo)任務(wu)(wu)：①發(fa)(fa)揮(hui)天(tian)(tian)(tian)津(jin)(jin)租(zu)(zu)(zu)(zu)賃(lin)業(ye)(ye)(ye)集聚優勢，鼓勵(li)更多(duo)的(de)(de)金(jin)融(rong)(rong)租(zu)(zu)(zu)(zu)賃(lin)公(gong)(gong)司(si)(si)落戶天(tian)(tian)(tian)津(jin)(jin)。②支(zhi)持(chi)(chi)經(jing)(jing)濟(ji)(ji)結構優化(hua)，助(zhu)推天(tian)(tian)(tian)津(jin)(jin)經(jing)(jing)濟(ji)(ji)轉型升級(ji)，在深化(hua)對(dui)(dui)航空航天(tian)(tian)(tian)、石(shi)油化(hua)工、裝備制造(zao)(zao)、電子信(xin)(xin)息(xi)、生物(wu)醫(yi)藥、新(xin)(xin)能源新(xin)(xin)材料等(deng)(deng)優勢產(chan)業(ye)(ye)(ye)支(zhi)持(chi)(chi)的(de)(de)同(tong)時，密(mi)切(qie)關注先進制造(zao)(zao)業(ye)(ye)(ye)產(chan)業(ye)(ye)(ye)鏈構建、“小(xiao)(xiao)巨人(ren)”企(qi)(qi)業(ye)(ye)(ye)、樓宇經(jing)(jing)濟(ji)(ji)的(de)(de)發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)，積極(ji)推動有(you)市場(chang)發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)前景的(de)(de)高(gao)端裝備制造(zao)(zao)、新(xin)(xin)一代信(xin)(xin)息(xi)技術等(deng)(deng)戰略性(xing)(xing)新(xin)(xin)興產(chan)業(ye)(ye)(ye)的(de)(de)發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)，研(yan)究實施對(dui)(dui)全(quan)市重點(dian)發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)的(de)(de)商(shang)貿(mao)物(wu)流(liu)、文化(hua)創(chuang)意、信(xin)(xin)息(xi)消費、電子商(shang)務(wu)(wu)、大(da)(da)型會展(zhan)(zhan)(zhan)(zhan)和(he)樓宇總部(bu)等(deng)(deng)現代服(fu)(fu)(fu)務(wu)(wu)業(ye)(ye)(ye)的(de)(de)租(zu)(zu)(zu)(zu)賃(lin)支(zhi)持(chi)(chi)措施。③加大(da)(da)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)賃(lin)產(chan)品和(he)服(fu)(fu)(fu)務(wu)(wu)的(de)(de)創(chuang)新(xin)(xin)力度，滿足企(qi)(qi)業(ye)(ye)(ye)多(duo)元化(hua)需(xu)求(qiu)，創(chuang)新(xin)(xin)發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)廠商(shang)租(zu)(zu)(zu)(zu)賃(lin)、聯合租(zu)(zu)(zu)(zu)賃(lin)、保(bao)稅區租(zu)(zu)(zu)(zu)賃(lin)等(deng)(deng)業(ye)(ye)(ye)務(wu)(wu)模式，將(jiang)設備生產(chan)、銷售和(he)融(rong)(rong)資(zi)(zi)(zi)(zi)有(you)機結合，以適應(ying)多(duo)樣化(hua)的(de)(de)市場(chang)需(xu)求(qiu)。④落實政策導向要求(qiu)，加大(da)(da)對(dui)(dui)小(xiao)(xiao)微(wei)(wei)企(qi)(qi)業(ye)(ye)(ye)和(he)民(min)營經(jing)(jing)濟(ji)(ji)的(de)(de)支(zhi)持(chi)(chi)力度，鼓勵(li)金(jin)融(rong)(rong)租(zu)(zu)(zu)(zu)賃(lin)公(gong)(gong)司(si)(si)根據小(xiao)(xiao)微(wei)(wei)企(qi)(qi)業(ye)(ye)(ye)不同(tong)發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)階段和(he)不同(tong)需(xu)求(qiu)，有(you)針(zhen)對(dui)(dui)性(xing)(xing)的(de)(de)開展(zhan)(zhan)(zhan)(zhan)租(zu)(zu)(zu)(zu)賃(lin)服(fu)(fu)(fu)務(wu)(wu)，使更多(duo)的(de)(de)小(xiao)(xiao)微(wei)(wei)企(qi)(qi)業(ye)(ye)(ye)和(he)民(min)營經(jing)(jing)濟(ji)(ji)獲得金(jin)融(rong)(rong)支(zhi)持(chi)(chi)。⑤加強自身建設，提(ti)(ti)高(gao)風險(xian)防范(fan)能力，從決(jue)策機制、業(ye)(ye)(ye)務(wu)(wu)流(liu)程等(deng)(deng)方面著手，及(ji)時排查各類(lei)風險(xian)隱患(huan)，提(ti)(ti)高(gao)風險(xian)防范(fan)和(he)處置能力，認真(zhen)執(zhi)行(xing)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)賃(lin)特(te)別是售后回租(zu)(zu)(zu)(zu)用(yong)途管理規定，規范(fan)資(zi)(zi)(zi)(zi)金(jin)使用(yong)，防止資(zi)(zi)(zi)(zi)金(jin)違規流(liu)向限制領域。⑥培育融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)賃(lin)發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)環(huan)境，支(zhi)持(chi)(chi)金(jin)融(rong)(rong)租(zu)(zu)(zu)(zu)賃(lin)健康持(chi)(chi)續發(fa)(fa)展(zhan)(zhan)(zhan)(zhan)，鼓勵(li)保(bao)險(xian)公(gong)(gong)司(si)(si)與融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)賃(lin)公(gong)(gong)司(si)(si)開展(zhan)(zhan)(zhan)(zhan)業(ye)(ye)(ye)務(wu)(wu)合作(zuo)，為融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)賃(lin)業(ye)(ye)(ye)務(wu)(wu)提(ti)(ti)供有(you)針(zhen)對(dui)(dui)性(xing)(xing)的(de)(de)保(bao)險(xian)產(chan)品和(he)服(fu)(fu)(fu)務(wu)(wu)，鼓勵(li)各類(lei)融(rong)(rong)資(zi)(zi)(zi)(zi)性(xing)(xing)擔(dan)保(bao)機構與融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)賃(lin)公(gong)(gong)司(si)(si)開展(zhan)(zhan)(zhan)(zhan)業(ye)(ye)(ye)務(wu)(wu)合作(zuo)，探索建立適用(yong)于(yu)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)賃(lin)業(ye)(ye)(ye)的(de)(de)特(te)色擔(dan)保(bao)制度。
6）2012年5月9日，《轉發(fa)市科(ke)委等九部門擬(ni)定的(de)天津(jin)(jin)市促進科(ke)技(ji)和金融結合試點(dian)城市建設(she)意見的(de)通(tong)知》（津(jin)(jin)政辦(ban)發(fa)[2012]50 號）中指出要鼓勵科(ke)技(ji)融資租賃(lin)(lin)公(gong)司為科(ke)技(ji)型中小企業提供融資租賃(lin)(lin)服務(wu)。
7）2011年(nian)11月2日，《濱海新區金融(rong)支持文化(hua)產業振興與發(fa)展繁(fan)榮的實施意見》要求：推動(dong)多元化(hua)、多層次(ci)的信(xin)貸產品(pin)開(kai)發(fa)和(he)創新。對(dui)于租(zu)賃演藝、展覽、動(dong)漫、游(you)戲(xi)，出版(ban)內(nei)容的采集(ji)、加工、制作(zuo)、存儲和(he)出版(ban)物(wu)物(wu)流(liu)、印刷復制，廣播(bo)影(ying)視節目的制作(zuo)、傳輸(shu)、集(ji)成和(he)電影(ying)放映等相(xiang)關設備的企業，可發(fa)放融(rong)資租(zu)賃貸款。
8）2011年9月21日，天津市人(ren)民政府辦(ban)公(gong)(gong)廳發布《關(guan)于(yu)印發天津北(bei)方國際航運中(zhong)心核心功能區建(jian)設工作方案(an)的通知》（津政辦(ban)發[2011]101號），從(cong)吸引國內外大型融(rong)資(zi)租(zu)(zu)賃公(gong)(gong)司(si)落(luo)戶、發展飛機(ji)租(zu)(zu)賃新模式等角度對租(zu)(zu)賃業務創新進(jin)行了規(gui)劃(hua)。文中(zhong)提到(dao)：①研(yan)究制定(ding)吸引國內外大型融(rong)資(zi)租(zu)(zu)賃公(gong)(gong)司(si)落(luo)戶，融(rong)資(zi)租(zu)(zu)賃公(gong)(gong)司(si)設立單(dan)機(ji)、單(dan)船(chuan)公(gong)(gong)司(si)，以及單(dan)機(ji)、單(dan)船(chuan)公(gong)(gong)司(si)聚集東疆保(bao)稅港區的促進(jin)措施(shi)，于(yu)2011年完成，并組織(zhi)實施(shi)。②.研(yan)究制定(ding)對融(rong)資(zi)租(zu)(zu)賃公(gong)(gong)司(si)優先(xian)安(an)排(pai)中(zhong)長期(qi)外債(zhai)規(gui)模和(he)短期(qi)外債(zhai)規(gui)模的方案(an)，報國家有關(guan)部委批準后實施(shi)。
9）2011年9月4日，天津市(shi)人民政(zheng)府辦(ban)公(gong)(gong)廳轉(zhuan)發(fa)(fa)天津市(shi)商務(wu)委等(deng)(deng)六部門《關于進(jin)一步促進(jin)我市(shi)貿易融(rong)(rong)資(zi)(zi)發(fa)(fa)展工作(zuo)意見(jian)的通知》（津政(zheng)辦(ban)發(fa)(fa)[2011]94號），強調發(fa)(fa)展融(rong)(rong)資(zi)(zi)租(zu)(zu)賃業(ye)務(wu)，支持外貿企(qi)(qi)業(ye)通過融(rong)(rong)資(zi)(zi)租(zu)(zu)賃方式融(rong)(rong)資(zi)(zi)。支持和(he)鼓勵(li)各融(rong)(rong)資(zi)(zi)租(zu)(zu)賃公(gong)(gong)司面向外貿企(qi)(qi)業(ye)開(kai)展融(rong)(rong)資(zi)(zi)租(zu)(zu)賃業(ye)務(wu)。探索設立中小(xiao)(xiao)企(qi)(qi)業(ye)融(rong)(rong)資(zi)(zi)租(zu)(zu)賃專(zhuan)營(ying)公(gong)(gong)司；探索開(kai)發(fa)(fa)中小(xiao)(xiao)企(qi)(qi)業(ye)運輸車輛、辦(ban)公(gong)(gong)設備、商用機械、通用機床(chuang)等(deng)(deng)設備融(rong)(rong)資(zi)(zi)租(zu)(zu)賃業(ye)務(wu)和(he)售后回租(zu)(zu)等(deng)(deng)租(zu)(zu)賃手段。
10）2011年(nian)8月(yue)30日(ri)，《關(guan)于印發濱海新(xin)區(qu)(qu)(qu)促進(jin)經濟(ji)發展專項資(zi)金管理(li)暫(zan)行辦法的通知》要(yao)求對(dui)新(xin)落戶新(xin)區(qu)(qu)(qu)的各類金融(rong)(rong)(rong)機(ji)構(gou)(gou)和(he)(he)股權(quan)交(jiao)易、期貨(huo)交(jiao)易、排放權(quan)交(jiao)易等(deng)金融(rong)(rong)(rong)要(yao)素市場，為新(xin)區(qu)(qu)(qu)“十大戰(zhan)役(yi)”項目(mu)建(jian)設擴(kuo)大貸款融(rong)(rong)(rong)資(zi)規模以及為中小企(qi)業(ye)貸款、融(rong)(rong)(rong)資(zi)租賃提供(gong)服(fu)務的金融(rong)(rong)(rong)機(ji)構(gou)(gou)和(he)(he)擔保(bao)機(ji)構(gou)(gou)，開展各類金融(rong)(rong)(rong)創新(xin)業(ye)務給予資(zi)金補助(zhu)、貸款貼(tie)息(xi)或獎勵等(deng)。該項資(zi)金由區(qu)(qu)(qu)金融(rong)(rong)(rong)服(fu)務局會同區(qu)(qu)(qu)發展改(gai)革委、區(qu)(qu)(qu)財政局負責管理(li)。
11）2010年10月21日，《天津(jin)市關(guan)于促進租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)業發(fa)(fa)展(zhan)的意見》(津(jin)政發(fa)(fa)[2010]39號(hao))在(zai)設立發(fa)(fa)展(zhan)、權屬(shu)關(guan)系、市場建設等(deng)方面針對融資(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)發(fa)(fa)展(zhan)提出建議(yi)。文中(zhong)提到：①支持(chi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)司(si)設立發(fa)(fa)展(zhan)，支持(chi)設立金融租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)司(si)、外商投資(zi)(zi)融資(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)司(si)、經營(ying)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)司(si)，搞好內資(zi)(zi)融資(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)司(si)試點。②依(yi)法明晰權屬(shu)并辦理(li)權證和(he)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物的權屬(shu)權證。③支持(chi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)司(si)多渠道融資(zi)(zi)、支持(chi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)司(si)開發(fa)(fa)新產品、發(fa)(fa)展(zhan)基礎設施租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)業務(wu)以及支持(chi)發(fa)(fa)展(zhan)風險租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)業務(wu)。
12）2010年6月,國(guo)家工(gong)商(shang)行政管(guan)理(li)總局發(fa)布《關于印(yin)發(fa)<國(guo)家工(gong)商(shang)行政管(guan)理(li)總局關于進一步支(zhi)持(chi)天津濱海新區開發(fa)開放(fang)的意見(jian)>的通知》（工(gong)商(shang)辦字〔2010〕122號），放(fang)寬在(zai)天津濱海新區的市場(chang)準入條件(jian)。
【業務領域政策】
1）2015年1月28日(ri)，天津市(shi)人(ren)(ren)(ren)民政(zheng)府辦(ban)(ban)公(gong)廳發(fa)(fa)布的(de)(de)(de)(de)(de)(de)《天津市(shi)人(ren)(ren)(ren)民政(zheng)府辦(ban)(ban)公(gong)廳關(guan)于加(jia)快(kuai)我市(shi)融(rong)(rong)(rong)資租(zu)(zu)(zu)賃業(ye)發(fa)(fa)展的(de)(de)(de)(de)(de)(de)實(shi)施意見(jian)》指出(chu)：①售(shou)后回租(zu)(zu)(zu)業(ye)務(wu)權屬和(he)(he)權證辦(ban)(ban)理(li)(li)。融(rong)(rong)(rong)資租(zu)(zu)(zu)賃企(qi)(qi)業(ye)與承租(zu)(zu)(zu)人(ren)(ren)(ren)簽署租(zu)(zu)(zu)賃合同開展租(zu)(zu)(zu)賃業(ye)務(wu)，涉及(ji)(ji)的(de)(de)(de)(de)(de)(de)融(rong)(rong)(rong)資租(zu)(zu)(zu)賃物(wu)權屬有明確登(deng)記(ji)主(zhu)管(guan)(guan)(guan)部(bu)(bu)(bu)門(men)的(de)(de)(de)(de)(de)(de)，應向(xiang)相關(guan)登(deng)記(ji)主(zhu)管(guan)(guan)(guan)部(bu)(bu)(bu)門(men)提出(chu)租(zu)(zu)(zu)賃物(wu)權屬變更(geng)、權屬轉移(yi)、權屬轉讓申請(qing)；登(deng)記(ji)主(zhu)管(guan)(guan)(guan)部(bu)(bu)(bu)門(men)要(yao)及(ji)(ji)時受理(li)(li)申請(qing)，辦(ban)(ban)理(li)(li)登(deng)記(ji)、公(gong)示、確認等有關(guan)手(shou)續(xu)并發(fa)(fa)證。各登(deng)記(ji)主(zhu)管(guan)(guan)(guan)部(bu)(bu)(bu)門(men)要(yao)公(gong)示租(zu)(zu)(zu)賃登(deng)記(ji)申報材料、簡(jian)化(hua)(hua)登(deng)記(ji)流程、提高(gao)登(deng)記(ji)效率，在規(gui)定時限(xian)完成租(zu)(zu)(zu)賃不(bu)動(dong)產權屬變更(geng)登(deng)記(ji)和(he)(he)動(dong)產抵(di)押變更(geng)登(deng)記(ji)等手(shou)續(xu)。②醫療(liao)器(qi)械(xie)設(she)(she)(she)備(bei)(bei)租(zu)(zu)(zu)賃業(ye)務(wu)許可(ke)。對申請(qing)開辦(ban)(ban)醫療(liao)器(qi)械(xie)設(she)(she)(she)備(bei)(bei)租(zu)(zu)(zu)賃業(ye)務(wu)的(de)(de)(de)(de)(de)(de)融(rong)(rong)(rong)資租(zu)(zu)(zu)賃公(gong)司(si)，取消經營場所房屋屬性(xing)、面(mian)積和(he)(he)設(she)(she)(she)立倉(cang)庫等要(yao)求，放寬從業(ye)人(ren)(ren)(ren)員學歷、專業(ye)、工作經歷等條件(jian)，將企(qi)(qi)業(ye)相關(guan)設(she)(she)(she)施設(she)(she)(she)備(bei)(bei)及(ji)(ji)質(zhi)量管(guan)(guan)(guan)理(li)(li)文件(jian)中部(bu)(bu)(bu)分(fen)檢查(cha)項(xiang)(xiang)目(mu)作為(wei)合理(li)(li)缺陷(xian)處(chu)理(li)(li)。將醫療(liao)器(qi)械(xie)融(rong)(rong)(rong)資租(zu)(zu)(zu)賃劃(hua)歸區(qu)縣行(xing)政(zheng)許可(ke)事(shi)(shi)項(xiang)(xiang)中的(de)(de)(de)(de)(de)(de)醫療(liao)器(qi)械(xie)經營許可(ke)證核(he)發(fa)(fa)事(shi)(shi)項(xiang)(xiang)，由(you)區(qu)縣負責(ze)實(shi)施許可(ke)。融(rong)(rong)(rong)資租(zu)(zu)(zu)賃企(qi)(qi)業(ye)對采購的(de)(de)(de)(de)(de)(de)醫療(liao)器(qi)械(xie)產品(pin)質(zhi)量負責(ze)，由(you)企(qi)(qi)業(ye)所在地(di)的(de)(de)(de)(de)(de)(de)區(qu)縣藥品(pin)監管(guan)(guan)(guan)部(bu)(bu)(bu)門(men)負責(ze)監管(guan)(guan)(guan)，每(mei)年進行(xing)不(bu)少于1次的(de)(de)(de)(de)(de)(de)現場或書(shu)面(mian)檢查(cha)。③融(rong)(rong)(rong)資租(zu)(zu)(zu)賃企(qi)(qi)業(ye)境(jing)外設(she)(she)(she)立項(xiang)(xiang)目(mu)公(gong)司(si)和(he)(he)專業(ye)子公(gong)司(si)。簡(jian)化(hua)(hua)和(he)(he)規(gui)范融(rong)(rong)(rong)資租(zu)(zu)(zu)賃企(qi)(qi)業(ye)在境(jing)外設(she)(she)(she)立項(xiang)(xiang)目(mu)公(gong)司(si)和(he)(he)專業(ye)子公(gong)司(si)的(de)(de)(de)(de)(de)(de)審批手(shou)續(xu)，加(jia)快(kuai)融(rong)(rong)(rong)資租(zu)(zu)(zu)賃企(qi)(qi)業(ye)"走出(chu)去"步伐，凡不(bu)涉及(ji)(ji)到敏感國(guo)家和(he)(he)地(di)區(qu)及(ji)(ji)敏感行(xing)業(ye)的(de)(de)(de)(de)(de)(de)，在3個工作日(ri)內予以備(bei)(bei)案。
2）2014年(nian)3月(yue)10日，天津(jin)市食(shi)品(pin)藥(yao)(yao)品(pin)監督管(guan)(guan)理(li)(li)局(ju)《關(guan)(guan)于<醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)經(jing)(jing)營(ying)(ying)(ying)(ying)企(qi)(qi)業許(xu)(xu)(xu)(xu)可(ke)(ke)(ke)(ke)證>審批事項(xiang)的(de)(de)補充通知》（津(jin)食(shi)藥(yao)(yao)監流(liu)通[2014]77號），為(wei)(wei)規(gui)范醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)審批工作提出要求：①申(shen)請(qing)主體(ti)：具有融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)資(zi)質(zhi)(zhi)的(de)(de)企(qi)(qi)業可(ke)(ke)(ke)(ke)以(yi)申(shen)請(qing)醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)許(xu)(xu)(xu)(xu)可(ke)(ke)(ke)(ke)。②對(dui)(dui)于融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)企(qi)(qi)業申(shen)請(qing)醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)許(xu)(xu)(xu)(xu)可(ke)(ke)(ke)(ke)的(de)(de)，除須按(an)照醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)經(jing)(jing)營(ying)(ying)(ying)(ying)企(qi)(qi)業許(xu)(xu)(xu)(xu)可(ke)(ke)(ke)(ke)要求提交有關(guan)(guan)資(zi)料外，還(huan)應當提交融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)的(de)(de)企(qi)(qi)業資(zi)質(zhi)(zhi)證明文件(jian)（復印件(jian)）。③對(dui)(dui)申(shen)請(qing)醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)的(de)(de)企(qi)(qi)業的(de)(de)驗收標準原(yuan)則上按(an)照《天津(jin)市醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)經(jing)(jing)營(ying)(ying)(ying)(ying)企(qi)(qi)業檢(jian)(jian)查驗收標準》的(de)(de)規(gui)定執行，但在質(zhi)(zhi)量管(guan)(guan)理(li)(li)機構(gou)與(yu)人(ren)員、設(she)(she)施設(she)(she)備和質(zhi)(zhi)量管(guan)(guan)理(li)(li)文件(jian)等方(fang)面，可(ke)(ke)(ke)(ke)以(yi)根據融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)的(de)(de)特點對(dui)(dui)部分檢(jian)(jian)查項(xiang)目(mu)作為(wei)(wei)合理(li)(li)缺陷處(chu)理(li)(li)。④醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)的(de)(de)《醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)經(jing)(jing)營(ying)(ying)(ying)(ying)企(qi)(qi)業許(xu)(xu)(xu)(xu)可(ke)(ke)(ke)(ke)證》的(de)(de)有效期為(wei)(wei)5年(nian)，從發(fa)證之日起計算。醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)的(de)(de)《醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)經(jing)(jing)營(ying)(ying)(ying)(ying)企(qi)(qi)業許(xu)(xu)(xu)(xu)可(ke)(ke)(ke)(ke)證》的(de)(de)“經(jing)(jing)營(ying)(ying)(ying)(ying)范圍”描述除應執行《國家食(shi)品(pin)藥(yao)(yao)品(pin)監督管(guan)(guan)理(li)(li)局(ju)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)司關(guan)(guan)于醫(yi)(yi)療(liao)(liao)器(qi)(qi)(qi)(qi)械(xie)(xie)(xie)經(jing)(jing)營(ying)(ying)(ying)(ying)企(qi)(qi)業許(xu)(xu)(xu)(xu)可(ke)(ke)(ke)(ke)證管(guan)(guan)理(li)(li)有關(guan)(guan)問題的(de)(de)通知》（食(shi)藥(yao)(yao)監械(xie)(xie)(xie)函〔2013〕4號）的(de)(de)相關(guan)(guan)規(gui)定外，還(huan)應加注括(kuo)弧并在括(kuo)弧內(nei)統一加注：“僅限融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)大型醫(yi)(yi)用(yong)設(she)(she)備”。
3）2014年3月10日，天津市食品(pin)藥(yao)品(pin)監(jian)督管(guan)理局(ju)發布(bu)《關于醫(yi)(yi)療(liao)(liao)(liao)器械(xie)融(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)監(jian)管(guan)的(de)(de)有關規定(ding)》，要求開(kai)班融(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)醫(yi)(yi)療(liao)(liao)(liao)器械(xie)的(de)(de)企(qi)業(ye)(ye)(ye)(ye)應是由(you)有關部門批準設立的(de)(de)金融(rong)(rong)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)公司(si)、外商投資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)公司(si)、內資(zi)試點(dian)融(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)公司(si)，并應取得(de)(de)《醫(yi)(yi)療(liao)(liao)(liao)器械(xie)經(jing)(jing)營(ying)企(qi)業(ye)(ye)(ye)(ye)許可(ke)證》，適用于按固定(ding)資(zi)產管(guan)理的(de)(de)各類大型醫(yi)(yi)用設備。針對(dui)(dui)融(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)醫(yi)(yi)療(liao)(liao)(liao)器械(xie)經(jing)(jing)營(ying)業(ye)(ye)(ye)(ye)態特點(dian)，確(que)(que)定(ding)了(le)區別于一般醫(yi)(yi)療(liao)(liao)(liao)器械(xie)經(jing)(jing)營(ying)企(qi)業(ye)(ye)(ye)(ye)的(de)(de)許可(ke)要求，并放寬了(le)倉儲面積、人(ren)(ren)員條件(jian)，同(tong)時(shi)對(dui)(dui)融(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)醫(yi)(yi)療(liao)(liao)(liao)企(qi)業(ye)(ye)(ye)(ye)的(de)(de)經(jing)(jing)營(ying)范圍(wei)、開(kai)辦資(zi)質、質量管(guan)理等方面提出(chu)了(le)明(ming)確(que)(que)要求。但(dan)是需要指(zhi)出(chu)的(de)(de)是，這點(dian)與2014年2月最高人(ren)(ren)民法院發布(bu)的(de)(de)《關于審理融(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)合同(tong)糾紛案件(jian)適用法律問題的(de)(de)解釋(shi)》相沖突。《解釋(shi)》的(de)(de)第(di)三(san)部分第(di)三(san)條《租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)物(wu)(wu)經(jing)(jing)營(ying)許可(ke)對(dui)(dui)合同(tong)效(xiao)力(li)的(de)(de)影響》中明(ming)確(que)(que)規定(ding)，承租(zu)(zu)(zu)(zu)人(ren)(ren)對(dui)(dui)于租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)物(wu)(wu)的(de)(de)經(jing)(jing)營(ying)使用應當取得(de)(de)行政許可(ke)的(de)(de)，人(ren)(ren)民法院不應僅以出(chu)租(zu)(zu)(zu)(zu)人(ren)(ren)未取得(de)(de)行政許可(ke)為由(you)認定(ding)融(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)合同(tong)無效(xiao)。
4）2010年(nian)3月30日，《財(cai)政(zheng)部(bu)、海(hai)關(guan)總(zong)署、國家(jia)稅(shui)(shui)務總(zong)局(ju)關(guan)于在天(tian)津市開展(zhan)融(rong)資租(zu)賃(lin)(lin)船(chuan)舶(bo)出口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)試(shi)點的通知》（財(cai)稅(shui)(shui)[2010]24號）就在天(tian)津市開展(zhan)融(rong)資租(zu)賃(lin)(lin)船(chuan)舶(bo)出口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)試(shi)點的情(qing)況進(jin)(jin)行(xing)了解釋。對采(cai)取(qu)(qu)先期(qi)(qi)留購(gou)方式的融(rong)資租(zu)賃(lin)(lin)船(chuan)舶(bo)出口(kou)(kou)(kou)(kou)業(ye)務，實行(xing)分批(pi)退(tui)(tui)稅(shui)(shui)，即按照(zhao)租(zu)賃(lin)(lin)合同規(gui)定的收取(qu)(qu)租(zu)賃(lin)(lin)船(chuan)舶(bo)租(zu)金的進(jin)(jin)度分批(pi)退(tui)(tui)稅(shui)(shui)。對采(cai)取(qu)(qu)后期(qi)(qi)留購(gou)方式的融(rong)資租(zu)賃(lin)(lin)船(chuan)舶(bo)出口(kou)(kou)(kou)(kou)業(ye)務，實行(xing)租(zu)賃(lin)(lin)船(chuan)舶(bo)在所有權真正轉(zhuan)移時(shi)予(yu)以一次性退(tui)(tui)稅(shui)(shui)。對采(cai)取(qu)(qu)后期(qi)(qi)留購(gou)方式的，在租(zu)借(jie)期(qi)(qi)間(jian)發(fa)(fa)生租(zu)賃(lin)(lin)船(chuan)舶(bo)歸還(huan)進(jin)(jin)口(kou)(kou)(kou)(kou)的，海(hai)關(guan)不征收進(jin)(jin)口(kou)(kou)(kou)(kou)關(guan)稅(shui)(shui)和進(jin)(jin)口(kou)(kou)(kou)(kou)環節(jie)稅(shui)(shui)。對非留購(gou)的融(rong)資租(zu)賃(lin)(lin)出口(kou)(kou)(kou)(kou)租(zu)賃(lin)(lin)船(chuan)舶(bo)出口(kou)(kou)(kou)(kou)不退(tui)(tui)稅(shui)(shui)，無論(lun)在租(zu)賃(lin)(lin)期(qi)(qi)滿之前(qian)，還(huan)是(shi)期(qi)(qi)滿之后，發(fa)(fa)生租(zu)賃(lin)(lin)船(chuan)舶(bo)歸還(huan)進(jin)(jin)口(kou)(kou)(kou)(kou)，海(hai)關(guan)不征收進(jin)(jin)口(kou)(kou)(kou)(kou)關(guan)稅(shui)(shui)和進(jin)(jin)口(kou)(kou)(kou)(kou)環節(jie)稅(shui)(shui)。
【財稅補貼政策】
1）2015年1月28日(ri)，天(tian)(tian)(tian)津(jin)(jin)(jin)市(shi)(shi)(shi)人民政(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)辦(ban)公(gong)廳(ting)發(fa)布《天(tian)(tian)(tian)津(jin)(jin)(jin)市(shi)(shi)(shi)人民政(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)辦(ban)公(gong)廳(ting)關于(yu)(yu)加(jia)(jia)快我市(shi)(shi)(shi)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)業(ye)(ye)(ye)(ye)發(fa)展(zhan)的(de)實施意(yi)見》。①在(zai)(zai)對飛(fei)(fei)機租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)實施的(de)稅(shui)(shui)收(shou)政(zheng)(zheng)(zheng)(zheng)(zheng)策上(shang)，要(yao)求積(ji)極(ji)落實《國(guo)(guo)務(wu)院辦(ban)公(gong)廳(ting)關于(yu)(yu)加(jia)(jia)快飛(fei)(fei)機租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)業(ye)(ye)(ye)(ye)發(fa)展(zhan)的(de)意(yi)見》關于(yu)(yu)購機環節免(mian)征購銷合同(tong)印花稅(shui)(shui)和《財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)海關總(zong)(zong)署國(guo)(guo)家(jia)稅(shui)(shui)務(wu)總(zong)(zong)局(ju)關于(yu)(yu)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)進(jin)口(kou)(kou)(kou)飛(fei)(fei)機有關稅(shui)(shui)收(shou)政(zheng)(zheng)(zheng)(zheng)(zheng)策的(de)通(tong)知》（財(cai)(cai)(cai)(cai)(cai)(cai)(cai)關稅(shui)(shui)〔2014〕16號(hao)）關于(yu)(yu)一般(ban)貿易(yi)項下(xia)進(jin)口(kou)(kou)(kou)飛(fei)(fei)機稅(shui)(shui)收(shou)優惠政(zheng)(zheng)(zheng)(zheng)(zheng)策。項目(mu)公(gong)司(si)開(kai)展(zhan)業(ye)(ye)(ye)(ye)務(wu)前可每季度進(jin)行(xing)一次納稅(shui)(shui)申(shen)報。境(jing)外(wai)(wai)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)業(ye)(ye)(ye)(ye)務(wu)出(chu)口(kou)(kou)(kou)免(mian)稅(shui)(shui)按(an)項目(mu)報批。保障(zhang)飛(fei)(fei)機租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)發(fa)票需求。②對融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)物(wu)出(chu)口(kou)(kou)(kou)退(tui)稅(shui)(shui)方(fang)(fang)面，要(yao)求貫(guan)徹落實《財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)海關總(zong)(zong)署國(guo)(guo)家(jia)稅(shui)(shui)務(wu)總(zong)(zong)局(ju)關于(yu)(yu)在(zai)(zai)全國(guo)(guo)開(kai)展(zhan)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)貨物(wu)出(chu)口(kou)(kou)(kou)退(tui)稅(shui)(shui)政(zheng)(zheng)(zheng)(zheng)(zheng)策試(shi)點的(de)通(tong)知》（財(cai)(cai)(cai)(cai)(cai)(cai)(cai)稅(shui)(shui)〔2014〕62號(hao)），推(tui)行(xing)東(dong)疆保稅(shui)(shui)港區融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)貨物(wu)出(chu)口(kou)(kou)(kou)退(tui)稅(shui)(shui)政(zheng)(zheng)(zheng)(zheng)(zheng)策試(shi)點經(jing)驗。為(wei)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)辦(ban)理(li)稅(shui)(shui)務(wu)登記、增值稅(shui)(shui)一般(ban)納稅(shui)(shui)人資(zi)(zi)(zi)(zi)格認定以(yi)及(ji)出(chu)口(kou)(kou)(kou)退(tui)稅(shui)(shui)申(shen)報等創造便利(li)條(tiao)(tiao)件，出(chu)口(kou)(kou)(kou)退(tui)稅(shui)(shui)辦(ban)結(jie)時(shi)間(jian)為(wei)10個工(gong)作日(ri)。③對于(yu)(yu)新(xin)能(neng)(neng)源(yuan)汽(qi)(qi)(qi)車財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)補(bu)(bu)貼方(fang)(fang)面，規(gui)定融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)購買納入工(gong)業(ye)(ye)(ye)(ye)和信(xin)息(xi)化部(bu)節能(neng)(neng)與新(xin)能(neng)(neng)源(yuan)汽(qi)(qi)(qi)車示范推(tui)廣(guang)應(ying)用工(gong)程推(tui)薦(jian)車型(xing)目(mu)錄、符合《天(tian)(tian)(tian)津(jin)(jin)(jin)市(shi)(shi)(shi)新(xin)能(neng)(neng)源(yuan)汽(qi)(qi)(qi)車推(tui)廣(guang)應(ying)用實施方(fang)(fang)案（2013-2015年）》（津(jin)(jin)(jin)政(zheng)(zheng)(zheng)(zheng)(zheng)辦(ban)發(fa)〔2014〕103號(hao)）相(xiang)關條(tiao)(tiao)件的(de)新(xin)能(neng)(neng)源(yuan)汽(qi)(qi)(qi)車，按(an)照《天(tian)(tian)(tian)津(jin)(jin)(jin)市(shi)(shi)(shi)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)局(ju)天(tian)(tian)(tian)津(jin)(jin)(jin)市(shi)(shi)(shi)科學技術(shu)委員會關于(yu)(yu)印發(fa)天(tian)(tian)(tian)津(jin)(jin)(jin)市(shi)(shi)(shi)新(xin)能(neng)(neng)源(yuan)汽(qi)(qi)(qi)車財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)補(bu)(bu)貼管(guan)理(li)辦(ban)法的(de)通(tong)知》（津(jin)(jin)(jin)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)建一〔2014〕11號(hao)）有關規(gui)定，由地(di)方(fang)(fang)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)與中央(yang)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)按(an)照1︰1比例(li)給予補(bu)(bu)貼。補(bu)(bu)貼資(zi)(zi)(zi)(zi)金(jin)由市(shi)(shi)(shi)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)局(ju)直接撥(bo)付(fu)(fu)汽(qi)(qi)(qi)車生產企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)，租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)公(gong)司(si)按(an)銷售(shou)價格扣減補(bu)(bu)貼后(hou)支(zhi)付(fu)(fu)。④對上(shang)市(shi)(shi)(shi)、掛(gua)牌(pai)(pai)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)(lin)(lin)(lin)(lin)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)資(zi)(zi)(zi)(zi)助(zhu)按(an)照《關于(yu)(yu)支(zhi)持我市(shi)(shi)(shi)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)上(shang)市(shi)(shi)(shi)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)加(jia)(jia)快發(fa)展(zhan)有關政(zheng)(zheng)(zheng)(zheng)(zheng)策》（津(jin)(jin)(jin)政(zheng)(zheng)(zheng)(zheng)(zheng)辦(ban)發(fa)〔2012〕59號(hao)），對在(zai)(zai)境(jing)內資(zi)(zi)(zi)(zi)本(ben)市(shi)(shi)(shi)場上(shang)市(shi)(shi)(shi)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)和在(zai)(zai)境(jing)外(wai)(wai)證券交易(yi)所(suo)上(shang)市(shi)(shi)(shi)且所(suo)募(mu)集資(zi)(zi)(zi)(zi)金(jin)全部(bu)用于(yu)(yu)在(zai)(zai)津(jin)(jin)(jin)項目(mu)投資(zi)(zi)(zi)(zi)的(de)本(ben)地(di)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)、重(zhong)組我市(shi)(shi)(shi)問(wen)題上(shang)市(shi)(shi)(shi)公(gong)司(si)或重(zhong)組外(wai)(wai)地(di)上(shang)市(shi)(shi)(shi)公(gong)司(si)并(bing)將上(shang)市(shi)(shi)(shi)公(gong)司(si)遷入我市(shi)(shi)(shi)的(de)重(zhong)組方(fang)(fang)以(yi)及(ji)在(zai)(zai)全國(guo)(guo)中小(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)股(gu)份(fen)轉讓系統、天(tian)(tian)(tian)津(jin)(jin)(jin)股(gu)權交易(yi)所(suo)、天(tian)(tian)(tian)津(jin)(jin)(jin)濱海柜臺交易(yi)市(shi)(shi)(shi)場股(gu)份(fen)公(gong)司(si)掛(gua)牌(pai)(pai)交易(yi)的(de)本(ben)地(di)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)，給予一次性(xing)專(zhuan)項補(bu)(bu)助(zhu)。企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)獲得的(de)獎(jiang)(jiang)勵資(zi)(zi)(zi)(zi)金(jin)應(ying)主(zhu)要(yao)用于(yu)(yu)獎(jiang)(jiang)勵對企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)上(shang)市(shi)(shi)(shi)作出(chu)特(te)殊貢獻(xian)的(de)高級管(guan)理(li)人員和有功人員。對于(yu)(yu)符合專(zhuan)項扶持資(zi)(zi)(zi)(zi)金(jin)申(shen)請條(tiao)(tiao)件且申(shen)請材料(liao)(liao)齊(qi)備的(de)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)，市(shi)(shi)(shi)金(jin)融(rong)(rong)(rong)局(ju)收(shou)到申(shen)請材料(liao)(liao)后(hou)會同(tong)市(shi)(shi)(shi)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)局(ju)進(jin)行(xing)審(shen)核，15個工(gong)作日(ri)內予以(yi)撥(bo)付(fu)(fu)。
2）2013年2月(yue)，天津(jin)(jin)市(shi)出臺促進融資(zi)(zi)租賃業(ye)發展的(de)財稅優(you)惠(hui)政策，對在天津(jin)(jin)新(xin)設立的(de)融資(zi)(zi)租賃公司法人機構(gou)，給(gei)予最高(gao)(gao)2000萬(wan)元的(de)一次性資(zi)(zi)金補助以(yi)及連續(xu)5年的(de)營業(ye)稅和所得(de)稅減免；對企業(ye)新(xin)購(gou)建的(de)自用(yong)辦公用(yong)房，給(gei)予最高(gao)(gao)1000萬(wan)元的(de)補貼。
3）2012年(nian)(nian)(nian)12月28日，天津(jin)(jin)(jin)市(shi)(shi)財政局(ju)天津(jin)(jin)(jin)市(shi)(shi)發(fa)展(zhan)和(he)改(gai)革委員(yuan)會天津(jin)(jin)(jin)市(shi)(shi)地(di)(di)方(fang)稅(shui)務(wu)局(ju)《關(guan)于印發(fa)<天津(jin)(jin)(jin)市(shi)(shi)促(cu)進現代服務(wu)業發(fa)展(zhan)財稅(shui)優(you)惠政策(ce)>的(de)(de)(de)(de)(de)(de)(de)(de)(de)通知》（津(jin)(jin)(jin)財金(jin)(jin)[2012]24號），就新(xin)設(she)金(jin)(jin)融(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)賃(lin)公(gong)(gong)司(si)和(he)融(rong)(rong)(rong)資(zi)(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)公(gong)(gong)司(si)法人機構實施財稅(shui)優(you)惠。對在(zai)天津(jin)(jin)(jin)市(shi)(shi)新(xin)設(she)立(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)融(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)賃(lin)和(he)融(rong)(rong)(rong)資(zi)(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)公(gong)(gong)司(si)給(gei)(gei)予(yu)(yu)(yu)一下四個(ge)方(fang)面的(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)金(jin)(jin)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)：①注(zhu)冊(ce)資(zi)(zi)本(ben)(ben)10億(yi)元(yuan)(含本(ben)(ben)數，人民幣(bi)，下同)以(yi)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)，補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)2000萬(wan)元(yuan)；注(zhu)冊(ce)資(zi)(zi)本(ben)(ben)10億(yi)元(yuan)以(yi)下、5億(yi)元(yuan)以(yi)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)，補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)1500萬(wan)元(yuan)；注(zhu)冊(ce)資(zi)(zi)本(ben)(ben)5億(yi)元(yuan)以(yi)下、1億(yi)元(yuan)以(yi)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)，補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)1000萬(wan)元(yuan)。補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)資(zi)(zi)金(jin)(jin)分(fen)(fen)三(san)年(nian)(nian)(nian)支付，第一年(nian)(nian)(nian)支付40%，第二年(nian)(nian)(nian)、第三(san)年(nian)(nian)(nian)分(fen)(fen)別(bie)支付30%。②在(zai)天津(jin)(jin)(jin)市(shi)(shi)規(gui)劃(hua)的(de)(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)融(rong)(rong)(rong)區內新(xin)購建(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)自(zi)用(yong)辦(ban)公(gong)(gong)用(yong)房，按(an)(an)每平方(fang)米1000元(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標準給(gei)(gei)予(yu)(yu)(yu)一次性(xing)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)，最高(gao)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)金(jin)(jin)額不超過1000萬(wan)元(yuan)。租(zu)(zu)(zu)(zu)(zu)賃(lin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)自(zi)用(yong)辦(ban)公(gong)(gong)用(yong)房，三(san)年(nian)(nian)(nian)內每年(nian)(nian)(nian)按(an)(an)房屋租(zu)(zu)(zu)(zu)(zu)金(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)30%給(gei)(gei)予(yu)(yu)(yu)補(bu)(bu)(bu)(bu)(bu)貼，連續(xu)補(bu)(bu)(bu)(bu)(bu)貼三(san)年(nian)(nian)(nian)。若實際租(zu)(zu)(zu)(zu)(zu)價(jia)高(gao)于房屋租(zu)(zu)(zu)(zu)(zu)金(jin)(jin)市(shi)(shi)場指(zhi)導價(jia)的(de)(de)(de)(de)(de)(de)(de)(de)(de)，則按(an)(an)市(shi)(shi)場指(zhi)導價(jia)計算租(zu)(zu)(zu)(zu)(zu)房補(bu)(bu)(bu)(bu)(bu)貼。③自(zi)開業年(nian)(nian)(nian)度(du)起，前(qian)二年(nian)(nian)(nian)按(an)(an)其(qi)繳納(na)營業稅(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)100%標準給(gei)(gei)予(yu)(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)，后三(san)年(nian)(nian)(nian)按(an)(an)其(qi)繳納(na)營業稅(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)50%標準給(gei)(gei)予(yu)(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)；自(zi)獲利(li)年(nian)(nian)(nian)度(du)起，前(qian)二年(nian)(nian)(nian)按(an)(an)其(qi)繳納(na)企業所得稅(shui)地(di)(di)方(fang)分(fen)(fen)享部(bu)分(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)100%標準給(gei)(gei)予(yu)(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)，后三(san)年(nian)(nian)(nian)按(an)(an)其(qi)繳納(na)企業所得稅(shui)地(di)(di)方(fang)分(fen)(fen)享部(bu)分(fen)(fen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)50%標準給(gei)(gei)予(yu)(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)。新(xin)購建(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)自(zi)用(yong)辦(ban)公(gong)(gong)用(yong)房，按(an)(an)其(qi)繳納(na)契稅(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)100%標準給(gei)(gei)予(yu)(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)，并在(zai)三(san)年(nian)(nian)(nian)內按(an)(an)其(qi)繳納(na)房產(chan)稅(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)100%標準給(gei)(gei)予(yu)(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)。④對從外(wai)省市(shi)(shi)引(yin)進且連續(xu)聘任兩年(nian)(nian)(nian)以(yi)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)司(si)副職級(ji)以(yi)上(shang)(shang)高(gao)級(ji)管理(li)人員(yuan)也給(gei)(gei)予(yu)(yu)(yu)獎勵。具體獎勵政策(ce)在(zai)人才(cai)引(yin)進部(bu)分(fen)(fen)做詳(xiang)細介紹。
4）2010年(nian)10月21日，《天津(jin)市(shi)關于(yu)(yu)促進租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)業(ye)(ye)(ye)發(fa)(fa)展的(de)(de)(de)(de)(de)(de)(de)意見(jian)》(津(jin)政(zheng)發(fa)(fa)[2010]39號)提(ti)出(chu)(chu)(chu)了支持租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)業(ye)(ye)(ye)務(wu)(wu)和(he)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)發(fa)(fa)展的(de)(de)(de)(de)(de)(de)(de)以(yi)(yi)(yi)下(xia)財稅(shui)(shui)(shui)(shui)(shui)(shui)政(zheng)策：（一）船(chuan)舶(bo)(bo)出(chu)(chu)(chu)口(kou)(kou)退稅(shui)(shui)(shui)(shui)(shui)(shui)政(zheng)策試(shi)點。對(dui)(dui)在(zai)(zai)(zai)我(wo)市(shi)登(deng)記注冊(ce)并(bing)屬(shu)于(yu)(yu)中國(guo)(guo)(guo)銀監(jian)會批(pi)準(zhun)(zhun)(zhun)(zhun)(zhun)設(she)(she)(she)立的(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)、商務(wu)(wu)部(bu)(bu)(bu)門批(pi)準(zhun)(zhun)(zhun)(zhun)(zhun)設(she)(she)(she)立的(de)(de)(de)(de)(de)(de)(de)外商投資(zi)(zi)(zi)(zi)(zi)(zi)(zi)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)、商務(wu)(wu)部(bu)(bu)(bu)和(he)國(guo)(guo)(guo)家稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總局共同(tong)批(pi)準(zhun)(zhun)(zhun)(zhun)(zhun)開(kai)展融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)業(ye)(ye)(ye)務(wu)(wu)試(shi)點的(de)(de)(de)(de)(de)(de)(de)內資(zi)(zi)(zi)(zi)(zi)(zi)(zi)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)企(qi)(qi)業(ye)(ye)(ye)經(jing)(jing)營(ying)的(de)(de)(de)(de)(de)(de)(de)所(suo)(suo)有(you)權(quan)轉(zhuan)移(yi)給(gei)境外企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)船(chuan)舶(bo)(bo)出(chu)(chu)(chu)口(kou)(kou)，實(shi)行(xing)增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)免稅(shui)(shui)(shui)(shui)(shui)(shui)、退稅(shui)(shui)(shui)(shui)(shui)(shui)辦法(fa)(fa)(fa)，即該(gai)出(chu)(chu)(chu)口(kou)(kou)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)船(chuan)舶(bo)(bo)的(de)(de)(de)(de)(de)(de)(de)出(chu)(chu)(chu)口(kou)(kou)銷(xiao)(xiao)項(xiang)免征(zheng)增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)，其(qi)購(gou)進的(de)(de)(de)(de)(de)(de)(de)進項(xiang)稅(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)(kuan)予(yu)(yu)以(yi)(yi)(yi)退稅(shui)(shui)(shui)(shui)(shui)(shui)。涉及消費稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)應稅(shui)(shui)(shui)(shui)(shui)(shui)消費品，已(yi)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)(kuan)予(yu)(yu)以(yi)(yi)(yi)退還(huan)。市(shi)財政(zheng)局、市(shi)國(guo)(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)局等(deng)要研究(jiu)制定具(ju)體操作辦法(fa)(fa)(fa)，加(jia)強協調溝通(tong)，做好稅(shui)(shui)(shui)(shui)(shui)(shui)收征(zheng)管和(he)退稅(shui)(shui)(shui)(shui)(shui)(shui)工作。（二）政(zheng)府(fu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)。對(dui)(dui)2012年(nian)12月31日前(qian)，經(jing)(jing)國(guo)(guo)(guo)家有(you)關部(bu)(bu)(bu)門批(pi)準(zhun)(zhun)(zhun)(zhun)(zhun)，在(zai)(zai)(zai)我(wo)市(shi)新(xin)設(she)(she)(she)或(huo)遷入(ru)(ru)的(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)和(he)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)法(fa)(fa)(fa)人(ren)機構，由稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登(deng)記地(di)財政(zheng)部(bu)(bu)(bu)門給(gei)予(yu)(yu)一次(ci)性資(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)。其(qi)中注冊(ce)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)本(ben)(ben)10億(yi)元(yuan)(yuan)以(yi)(yi)(yi)上（含本(ben)(ben)數，下(xia)同(tong)）的(de)(de)(de)(de)(de)(de)(de)，補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)2000萬(wan)元(yuan)(yuan)；注冊(ce)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)本(ben)(ben)10億(yi)元(yuan)(yuan)以(yi)(yi)(yi)下(xia)，5億(yi)元(yuan)(yuan)以(yi)(yi)(yi)上的(de)(de)(de)(de)(de)(de)(de)，補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)1500萬(wan)元(yuan)(yuan)；注冊(ce)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)本(ben)(ben)5億(yi)元(yuan)(yuan)以(yi)(yi)(yi)下(xia)、1億(yi)元(yuan)(yuan)以(yi)(yi)(yi)上的(de)(de)(de)(de)(de)(de)(de)，補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)1000萬(wan)元(yuan)(yuan)。以(yi)(yi)(yi)上補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)在(zai)(zai)(zai)注冊(ce)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)本(ben)(ben)到(dao)(dao)位(wei)后(hou)(hou)撥(bo)付。對(dui)(dui)2012年(nian)12月31日前(qian)，經(jing)(jing)國(guo)(guo)(guo)家有(you)關部(bu)(bu)(bu)門批(pi)準(zhun)(zhun)(zhun)(zhun)(zhun)，在(zai)(zai)(zai)我(wo)市(shi)新(xin)設(she)(she)(she)或(huo)遷入(ru)(ru)的(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)和(he)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)法(fa)(fa)(fa)人(ren)機構，在(zai)(zai)(zai)本(ben)(ben)市(shi)規(gui)劃的(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)區內新(xin)購(gou)建(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)自用(yong)(yong)辦公(gong)(gong)房(fang)(fang)，由稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登(deng)記地(di)財政(zheng)部(bu)(bu)(bu)門按(an)(an)每平(ping)方(fang)(fang)米1000元(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)給(gei)予(yu)(yu)一次(ci)性補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)，補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)金(jin)(jin)(jin)額(e)(e)最高不(bu)(bu)超過1000萬(wan)元(yuan)(yuan)。對(dui)(dui)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)用(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)辦公(gong)(gong)房(fang)(fang)每年(nian)按(an)(an)房(fang)(fang)屋租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)金(jin)(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)30%給(gei)予(yu)(yu)補(bu)(bu)(bu)(bu)(bu)貼，連續補(bu)(bu)(bu)(bu)(bu)貼三年(nian)。若(ruo)實(shi)際租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)價高于(yu)(yu)房(fang)(fang)屋租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)金(jin)(jin)(jin)市(shi)場指導(dao)價的(de)(de)(de)(de)(de)(de)(de)，按(an)(an)市(shi)場指導(dao)價計算租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)房(fang)(fang)補(bu)(bu)(bu)(bu)(bu)貼。對(dui)(dui)2012年(nian)12月31日前(qian)，經(jing)(jing)國(guo)(guo)(guo)家有(you)關部(bu)(bu)(bu)門批(pi)準(zhun)(zhun)(zhun)(zhun)(zhun)，在(zai)(zai)(zai)我(wo)市(shi)新(xin)設(she)(she)(she)或(huo)遷入(ru)(ru)的(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)和(he)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)法(fa)(fa)(fa)人(ren)機構，自開(kai)業(ye)(ye)(ye)年(nian)度(du)起，由稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登(deng)記地(di)財政(zheng)部(bu)(bu)(bu)門前(qian)二年(nian)按(an)(an)其(qi)繳(jiao)(jiao)(jiao)納(na)營(ying)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)100%標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)給(gei)予(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)，后(hou)(hou)三年(nian)按(an)(an)其(qi)繳(jiao)(jiao)(jiao)納(na)營(ying)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)50%標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)給(gei)予(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)；自獲利(li)年(nian)度(du)起，由稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登(deng)記地(di)財政(zheng)部(bu)(bu)(bu)門前(qian)二年(nian)按(an)(an)其(qi)繳(jiao)(jiao)(jiao)納(na)企(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)地(di)方(fang)(fang)分(fen)享部(bu)(bu)(bu)分(fen)的(de)(de)(de)(de)(de)(de)(de)100%標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)給(gei)予(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)，后(hou)(hou)三年(nian)按(an)(an)其(qi)繳(jiao)(jiao)(jiao)納(na)企(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)地(di)方(fang)(fang)分(fen)享部(bu)(bu)(bu)分(fen)的(de)(de)(de)(de)(de)(de)(de)50%標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)給(gei)予(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)。對(dui)(dui)于(yu)(yu)2012年(nian)12月31日前(qian)，經(jing)(jing)國(guo)(guo)(guo)家有(you)關部(bu)(bu)(bu)門批(pi)準(zhun)(zhun)(zhun)(zhun)(zhun)，在(zai)(zai)(zai)我(wo)市(shi)新(xin)設(she)(she)(she)或(huo)遷入(ru)(ru)的(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)和(he)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)法(fa)(fa)(fa)人(ren)機構新(xin)購(gou)建(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)自用(yong)(yong)辦公(gong)(gong)房(fang)(fang)產，按(an)(an)其(qi)繳(jiao)(jiao)(jiao)納(na)契(qi)稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)100%標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)給(gei)予(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)；前(qian)三年(nian)按(an)(an)其(qi)繳(jiao)(jiao)(jiao)納(na)房(fang)(fang)產稅(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)100%標(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)給(gei)予(yu)(yu)補(bu)(bu)(bu)(bu)(bu)助(zhu)(zhu)。（三）稅(shui)(shui)(shui)(shui)(shui)(shui)收政(zheng)策。①稅(shui)(shui)(shui)(shui)(shui)(shui)收抵免。經(jing)(jing)國(guo)(guo)(guo)家有(you)關部(bu)(bu)(bu)門批(pi)準(zhun)(zhun)(zhun)(zhun)(zhun)，在(zai)(zai)(zai)我(wo)市(shi)新(xin)設(she)(she)(she)或(huo)遷入(ru)(ru)的(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)和(he)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)法(fa)(fa)(fa)人(ren)機構，購(gou)置(zhi)在(zai)(zai)(zai)環境保護專用(yong)(yong)設(she)(she)(she)備(bei)(bei)企(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)優惠名(ming)(ming)錄、節(jie)能節(jie)水專用(yong)(yong)設(she)(she)(she)備(bei)(bei)企(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)優惠名(ming)(ming)錄和(he)安全(quan)生產專用(yong)(yong)設(she)(she)(she)備(bei)(bei)企(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)優惠名(ming)(ming)錄范(fan)圍(wei)內的(de)(de)(de)(de)(de)(de)(de)環境保護、節(jie)能節(jie)水、安全(quan)生產等(deng)專用(yong)(yong)設(she)(she)(she)備(bei)(bei)，由承(cheng)(cheng)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)方(fang)(fang)實(shi)際使用(yong)(yong)，符合融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)條件的(de)(de)(de)(de)(de)(de)(de)，該(gai)設(she)(she)(she)備(bei)(bei)投資(zi)(zi)(zi)(zi)(zi)(zi)(zi)額(e)(e)的(de)(de)(de)(de)(de)(de)(de)10%可(ke)以(yi)(yi)(yi)從承(cheng)(cheng)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)方(fang)(fang)企(qi)(qi)業(ye)(ye)(ye)當年(nian)的(de)(de)(de)(de)(de)(de)(de)應納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)中抵免；當年(nian)不(bu)(bu)足抵免的(de)(de)(de)(de)(de)(de)(de)，可(ke)以(yi)(yi)(yi)在(zai)(zai)(zai)以(yi)(yi)(yi)后(hou)(hou)5個納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)年(nian)度(du)結(jie)轉(zhuan)抵免。如(ru)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)期間(jian)(jian)發(fa)(fa)生變(bian)化(hua)，上述(shu)專用(yong)(yong)設(she)(she)(she)備(bei)(bei)所(suo)(suo)有(you)權(quan)未轉(zhuan)移(yi)到(dao)(dao)承(cheng)(cheng)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)方(fang)(fang)的(de)(de)(de)(de)(de)(de)(de)，承(cheng)(cheng)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)方(fang)(fang)應當停止(zhi)享受(shou)企(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)優惠，并(bing)補(bu)(bu)(bu)(bu)(bu)繳(jiao)(jiao)(jiao)已(yi)經(jing)(jing)抵免的(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)(kuan)。②拓(tuo)寬動性，擴大資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產業(ye)(ye)(ye)務(wu)(wu)規(gui)模。支持租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)通(tong)過上市(shi)和(he)發(fa)(fa)行(xing)企(qi)(qi)業(ye)(ye)(ye)債券。③印花(hua)稅(shui)(shui)(shui)(shui)(shui)(shui)。對(dui)(dui)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)合同(tong)可(ke)根據合同(tong)所(suo)(suo)載租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)金(jin)(jin)(jin)總額(e)(e)按(an)(an)借(jie)款(kuan)(kuan)合同(tong)計稅(shui)(shui)(shui)(shui)(shui)(shui)貼花(hua)，即按(an)(an)借(jie)款(kuan)(kuan)金(jin)(jin)(jin)額(e)(e)萬(wan)分(fen)之零點五貼花(hua)；對(dui)(dui)分(fen)別簽(qian)訂(ding)購(gou)銷(xiao)(xiao)合同(tong)和(he)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)合同(tong)的(de)(de)(de)(de)(de)(de)(de)，應按(an)(an)規(gui)定分(fen)別貼花(hua)。④售(shou)后(hou)(hou)回(hui)(hui)(hui)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)售(shou)后(hou)(hou)回(hui)(hui)(hui)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)業(ye)(ye)(ye)務(wu)(wu)稅(shui)(shui)(shui)(shui)(shui)(shui)收。融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)性售(shou)后(hou)(hou)回(hui)(hui)(hui)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)業(ye)(ye)(ye)務(wu)(wu)中承(cheng)(cheng)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)方(fang)(fang)出(chu)(chu)(chu)售(shou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產的(de)(de)(de)(de)(de)(de)(de)行(xing)為(wei)(wei)，不(bu)(bu)屬(shu)于(yu)(yu)增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)和(he)營(ying)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)征(zheng)收范(fan)圍(wei)，不(bu)(bu)征(zheng)收增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)和(he)營(ying)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)。承(cheng)(cheng)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)人(ren)出(chu)(chu)(chu)售(shou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產的(de)(de)(de)(de)(de)(de)(de)行(xing)為(wei)(wei)，不(bu)(bu)確認為(wei)(wei)銷(xiao)(xiao)售(shou)收入(ru)(ru)；對(dui)(dui)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)性租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)的(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產，仍按(an)(an)承(cheng)(cheng)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)人(ren)出(chu)(chu)(chu)售(shou)前(qian)原(yuan)賬(zhang)面價值(zhi)作為(wei)(wei)計稅(shui)(shui)(shui)(shui)(shui)(shui)基礎計提(ti)折(zhe)舊。租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)期間(jian)(jian)，承(cheng)(cheng)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)人(ren)支付的(de)(de)(de)(de)(de)(de)(de)屬(shu)于(yu)(yu)融(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)利(li)息的(de)(de)(de)(de)(de)(de)(de)部(bu)(bu)(bu)分(fen)，作為(wei)(wei)企(qi)(qi)業(ye)(ye)(ye)財務(wu)(wu)費用(yong)(yong)在(zai)(zai)(zai)稅(shui)(shui)(shui)(shui)(shui)(shui)前(qian)扣除(chu)。對(dui)(dui)政(zheng)府(fu)物業(ye)(ye)(ye)和(he)商業(ye)(ye)(ye)物業(ye)(ye)(ye)售(shou)后(hou)(hou)回(hui)(hui)(hui)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)業(ye)(ye)(ye)務(wu)(wu)，在(zai)(zai)(zai)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)購(gou)買(mai)環節(jie)和(he)原(yuan)業(ye)(ye)(ye)主回(hui)(hui)(hui)購(gou)環節(jie)發(fa)(fa)生的(de)(de)(de)(de)(de)(de)(de)契(qi)稅(shui)(shui)(shui)(shui)(shui)(shui)，實(shi)行(xing)先征(zheng)后(hou)(hou)返(fan)。如(ru)因情況(kuang)發(fa)(fa)生變(bian)化(hua)，售(shou)后(hou)(hou)回(hui)(hui)(hui)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)業(ye)(ye)(ye)務(wu)(wu)未能實(shi)施，物業(ye)(ye)(ye)所(suo)(suo)有(you)權(quan)未轉(zhuan)移(yi)到(dao)(dao)原(yuan)業(ye)(ye)(ye)主的(de)(de)(de)(de)(de)(de)(de)，租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)(lin)公(gong)(gong)司(si)(si)(si)和(he)原(yuan)業(ye)(ye)(ye)主應補(bu)(bu)(bu)(bu)(bu)繳(jiao)(jiao)(jiao)已(yi)經(jing)(jing)返(fan)還(huan)的(de)(de)(de)(de)(de)(de)(de)契(qi)稅(shui)(shui)(shui)(shui)(shui)(shui)。
5）2010年5月(yue)18日(ri)，《國家(jia)稅務(wu)(wu)(wu)總(zong)局(ju)關(guan)于印發(fa)<融(rong)資(zi)(zi)租賃(lin)(lin)船(chuan)舶(bo)出(chu)(chu)口(kou)(kou)退(tui)(tui)(tui)稅管(guan)理(li)辦(ban)(ban)法(fa)>的(de)(de)通知》（國稅發(fa)[2010]52號）針(zhen)對(dui)天(tian)津的(de)(de)融(rong)資(zi)(zi)租賃(lin)(lin)船(chuan)舶(bo)出(chu)(chu)口(kou)(kou)退(tui)(tui)(tui)稅管(guan)理(li)進行(xing)了具(ju)體說明(ming)(ming)：①融(rong)資(zi)(zi)租賃(lin)(lin)船(chuan)舶(bo)享受(shou)出(chu)(chu)口(kou)(kou)退(tui)(tui)(tui)稅的(de)(de)范(fan)圍、條件(jian)和具(ju)體計算辦(ban)(ban)法(fa)按照(zhao)財稅[2010]24號文件(jian)相關(guan)規(gui)定(ding)執行(xing)。②從(cong)事(shi)融(rong)資(zi)(zi)租賃(lin)(lin)船(chuan)舶(bo)出(chu)(chu)口(kou)(kou)的(de)(de)企(qi)業(ye)，應在首份《融(rong)資(zi)(zi)租賃(lin)(lin)合(he)同(tong)》簽訂之日(ri)起30日(ri)內，除提供辦(ban)(ban)理(li)出(chu)(chu)口(kou)(kou)退(tui)(tui)(tui)（免）稅認(ren)定(ding)所需(xu)要的(de)(de)資(zi)(zi)料(liao)外，還應持(chi)以(yi)下資(zi)(zi)料(liao)辦(ban)(ban)理(li)融(rong)資(zi)(zi)租賃(lin)(lin)出(chu)(chu)口(kou)(kou)船(chuan)舶(bo)退(tui)(tui)(tui)稅認(ren)定(ding)手續：（一）從(cong)事(shi)融(rong)資(zi)(zi)租賃(lin)(lin)業(ye)務(wu)(wu)(wu)資(zi)(zi)質證明(ming)(ming)；（二(er)）融(rong)資(zi)(zi)租賃(lin)(lin)合(he)同(tong)（有法(fa)律效力的(de)(de)中文版）；（三）稅務(wu)(wu)(wu)機關(guan)要求提供的(de)(de)其(qi)他資(zi)(zi)料(liao)。③開展融(rong)資(zi)(zi)租賃(lin)(lin)船(chuan)舶(bo)出(chu)(chu)口(kou)(kou)的(de)(de)企(qi)業(ye)發(fa)生解散、破產、撤銷(xiao)以(yi)及其(qi)他依法(fa)應終止業(ye)務(wu)(wu)(wu)的(de)(de)，應持(chi)相關(guan)證件(jian)、資(zi)(zi)料(liao)向其(qi)主(zhu)管(guan)退(tui)(tui)(tui)稅的(de)(de)稅務(wu)(wu)(wu)機關(guan)辦(ban)(ban)理(li)注銷(xiao)認(ren)定(ding)手續。④融(rong)資(zi)(zi)租賃(lin)(lin)出(chu)(chu)口(kou)(kou)船(chuan)舶(bo)企(qi)業(ye)申報退(tui)(tui)(tui)稅時(shi)，需(xu)使用國家(jia)稅務(wu)(wu)(wu)總(zong)局(ju)下發(fa)的(de)(de)出(chu)(chu)口(kou)(kou)退(tui)(tui)(tui)稅申報系統，報送有關(guan)出(chu)(chu)口(kou)(kou)貨物退(tui)(tui)(tui)（免）稅申報表(biao)。⑤對(dui)屬于增值稅一般(ban)納(na)稅人的(de)(de)融(rong)資(zi)(zi)租賃(lin)(lin)船(chuan)舶(bo)出(chu)(chu)口(kou)(kou)企(qi)業(ye)，主(zhu)管(guan)退(tui)(tui)(tui)稅稅務(wu)(wu)(wu)機關(guan)須在增值稅專用發(fa)票稽(ji)核信息核對(dui)無誤的(de)(de)情況下，辦(ban)(ban)理(li)退(tui)(tui)(tui)稅。對(dui)非增值稅一般(ban)納(na)稅人的(de)(de)融(rong)資(zi)(zi)租賃(lin)(lin)船(chuan)舶(bo)出(chu)(chu)口(kou)(kou)企(qi)業(ye)，主(zhu)管(guan)退(tui)(tui)(tui)稅稅務(wu)(wu)(wu)機關(guan)須進行(xing)發(fa)函調查，在確認(ren)發(fa)票真實、發(fa)票所列船(chuan)舶(bo)已(yi)按照(zhao)規(gui)定(ding)申報納(na)稅后，方可辦(ban)(ban)理(li)退(tui)(tui)(tui)稅。
【保稅區政策】
1）2015年(nian)1月28日，天津(jin)(jin)市(shi)人(ren)(ren)民(min)政(zheng)(zheng)(zheng)府辦(ban)(ban)(ban)公(gong)(gong)(gong)廳發布《天津(jin)(jin)市(shi)人(ren)(ren)民(min)政(zheng)(zheng)(zheng)府辦(ban)(ban)(ban)公(gong)(gong)(gong)廳關(guan)(guan)于(yu)加快(kuai)我市(shi)融資(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)業(ye)(ye)(ye)發展的(de)實施意(yi)見(jian)》，鼓勵(li)東疆保(bao)(bao)(bao)稅港(gang)區(qu)租(zu)(zu)賃(lin)(lin)業(ye)(ye)(ye)創(chuang)(chuang)新(xin)(xin)先(xian)行(xing)先(xian)試。提出根據租(zu)(zu)賃(lin)(lin)產業(ye)(ye)(ye)和市(shi)場發展需求，支持東疆保(bao)(bao)(bao)稅港(gang)區(qu)率(lv)先(xian)推進租(zu)(zu)賃(lin)(lin)業(ye)(ye)(ye)功能、政(zheng)(zheng)(zheng)策和制度創(chuang)(chuang)新(xin)(xin)。支持資(zi)(zi)(zi)信良(liang)好(hao)和業(ye)(ye)(ye)務(wu)成熟的(de)融資(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)企業(ye)(ye)(ye)在(zai)東疆保(bao)(bao)(bao)稅港(gang)區(qu)設立(li)項(xiang)(xiang)目子公(gong)(gong)(gong)司(si)(si)，不設最低注冊資(zi)(zi)(zi)本金限(xian)(xian)制。準予(yu)飛(fei)(fei)(fei)機(ji)租(zu)(zu)賃(lin)(lin)企業(ye)(ye)(ye)以絕對控股方式設立(li)單機(ji)項(xiang)(xiang)目公(gong)(gong)(gong)司(si)(si)。準予(yu)隸屬于(yu)同一母(mu)公(gong)(gong)(gong)司(si)(si)的(de)單機(ji)項(xiang)(xiang)目公(gong)(gong)(gong)司(si)(si)實行(xing)住(zhu)(zhu)所(suo)集中登(deng)記，且與母(mu)公(gong)(gong)(gong)司(si)(si)住(zhu)(zhu)所(suo)相同。準予(yu)飛(fei)(fei)(fei)機(ji)租(zu)(zu)賃(lin)(lin)企業(ye)(ye)(ye)設立(li)飛(fei)(fei)(fei)機(ji)專(zhuan)(zhuan)業(ye)(ye)(ye)子公(gong)(gong)(gong)司(si)(si)，飛(fei)(fei)(fei)機(ji)專(zhuan)(zhuan)業(ye)(ye)(ye)子公(gong)(gong)(gong)司(si)(si)可(ke)持續經營多個飛(fei)(fei)(fei)機(ji)項(xiang)(xiang)目。做好(hao)東疆保(bao)(bao)(bao)稅港(gang)區(qu)限(xian)(xian)時辦(ban)(ban)(ban)理租(zu)(zu)賃(lin)(lin)企業(ye)(ye)(ye)設立(li)、登(deng)記、備案服務(wu)試點工作，規范金融租(zu)(zu)賃(lin)(lin)公(gong)(gong)(gong)司(si)(si)、內資(zi)(zi)(zi)融資(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)業(ye)(ye)(ye)務(wu)試點企業(ye)(ye)(ye)和外商(shang)投資(zi)(zi)(zi)融資(zi)(zi)(zi)租(zu)(zu)賃(lin)(lin)公(gong)(gong)(gong)司(si)(si)的(de)行(xing)政(zheng)(zheng)(zheng)許可(ke)審批(pi)(pi)事項(xiang)(xiang)、辦(ban)(ban)(ban)理程(cheng)序和辦(ban)(ban)(ban)結時限(xian)(xian)。各行(xing)政(zheng)(zheng)(zheng)審批(pi)(pi)部門(men)要(yao)設置專(zhuan)(zhuan)門(men)窗口(kou)、安排專(zhuan)(zhuan)業(ye)(ye)(ye)人(ren)(ren)員，在(zai)限(xian)(xian)定(ding)時間內辦(ban)(ban)(ban)結有關(guan)(guan)行(xing)政(zheng)(zheng)(zheng)許可(ke)審批(pi)(pi)事項(xiang)(xiang)。
2）2014年(nian)(nian)10月22日(ri)，《津(jin)關(guan)(guan)(guan)公(gong)告》(中(zhong)華人民(min)共和國天(tian)(tian)津(jin)海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)公(gong)告2014年(nian)(nian)第19號)發(fa)布，從規范(fan)天(tian)(tian)津(jin)海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)特(te)殊監(jian)(jian)管(guan)(guan)區(qu)(qu)(qu)域融(rong)(rong)資(zi)租(zu)(zu)(zu)賃(lin)(lin)業(ye)(ye)務的角度出(chu)發(fa)，對天(tian)(tian)津(jin)海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)特(te)殊監(jian)(jian)管(guan)(guan)區(qu)(qu)(qu)內(nei)開展融(rong)(rong)資(zi)租(zu)(zu)(zu)賃(lin)(lin)業(ye)(ye)務做出(chu)如下規定(ding)(ding)：①天(tian)(tian)津(jin)海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)特(te)殊監(jian)(jian)管(guan)(guan)區(qu)(qu)(qu)域是指天(tian)(tian)津(jin)港保(bao)(bao)稅(shui)區(qu)(qu)(qu)、天(tian)(tian)津(jin)出(chu)口(kou)加工區(qu)(qu)(qu)、天(tian)(tian)津(jin)保(bao)(bao)稅(shui)物(wu)流園區(qu)(qu)(qu)、天(tian)(tian)津(jin)東(dong)疆保(bao)(bao)稅(shui)港區(qu)(qu)(qu)、天(tian)(tian)津(jin)濱海(hai)(hai)(hai)(hai)新(xin)區(qu)(qu)(qu)綜合保(bao)(bao)稅(shui)區(qu)(qu)(qu)等海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)特(te)殊監(jian)(jian)管(guan)(guan)區(qu)(qu)(qu)。②融(rong)(rong)資(zi)租(zu)(zu)(zu)賃(lin)(lin)企(qi)業(ye)(ye)作為出(chu)租(zu)(zu)(zu)人向(xiang)境內(nei)外承(cheng)(cheng)租(zu)(zu)(zu)企(qi)業(ye)(ye)出(chu)租(zu)(zu)(zu)融(rong)(rong)資(zi)租(zu)(zu)(zu)賃(lin)(lin)貨物(wu)，應當(dang)按(an)照(zhao)海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)關(guan)(guan)(guan)于特(te)殊區(qu)(qu)(qu)域貨物(wu)監(jian)(jian)管(guan)(guan)的相關(guan)(guan)(guan)規定(ding)(ding)向(xiang)主管(guan)(guan)海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)辦理(li)申報手續。③融(rong)(rong)資(zi)租(zu)(zu)(zu)賃(lin)(lin)企(qi)業(ye)(ye)作為出(chu)租(zu)(zu)(zu)人向(xiang)境內(nei)承(cheng)(cheng)租(zu)(zu)(zu)企(qi)業(ye)(ye)出(chu)租(zu)(zu)(zu)融(rong)(rong)資(zi)租(zu)(zu)(zu)賃(lin)(lin)貨物(wu)的，境內(nei)承(cheng)(cheng)租(zu)(zu)(zu)企(qi)業(ye)(ye)應當(dang)提(ti)交材(cai)料向(xiang)海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)申報。④融(rong)(rong)資(zi)租(zu)(zu)(zu)賃(lin)(lin)貨物(wu)的稅(shui)款(kuan)計(ji)征(zheng)方法(fa)按(an)照(zhao)《中(zhong)華人民(min)共和國進(jin)出(chu)口(kou)關(guan)(guan)(guan)稅(shui)條例(li)》和《中(zhong)華人民(min)共和國海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)進(jin)出(chu)口(kou)貨物(wu)征(zheng)稅(shui)管(guan)(guan)理(li)辦法(fa)》（海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)總署(shu)令第124號）關(guan)(guan)(guan)于租(zu)(zu)(zu)賃(lin)(lin)進(jin)口(kou)貨物(wu)的相關(guan)(guan)(guan)規定(ding)(ding)辦理(li)。
3）2013年6月26日，《天津東(dong)疆保稅港(gang)區國際船(chuan)(chuan)舶(bo)(bo)登記(ji)制度創新(xin)試(shi)點(dian)方(fang)(fang)案(an)(an)》（交函海(2013) 161 號）明確規(gui)定船(chuan)(chuan)舶(bo)(bo)融資租(zu)賃登記(ji)屬(shu)于東(dong)疆保稅港(gang)區國際船(chuan)(chuan)舶(bo)(bo)登記(ji)制度創新(xin)試(shi)點(dian)方(fang)(fang)案(an)(an)范(fan)圍內(nei)。船(chuan)(chuan)舶(bo)(bo)融資租(zu)賃是指出租(zu)人(ren)對承(cheng)租(zu)人(ren)所選定的船(chuan)(chuan)舶(bo)(bo)，進行以為(wei)承(cheng)租(zu)人(ren)融資為(wei)目的引進，并以收(shou)取租(zu)金為(wei)條件，將該船(chuan)(chuan)舶(bo)(bo)中長期地(di)出租(zu)給該承(cheng)租(zu)人(ren)使(shi)用的行為(wei)。
4）2012年8月(yue)(yue)10日(ri)，《關(guan)(guan)(guan)(guan)于發(fa)(fa)布<天津東疆(jiang)保稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)港區融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)貨(huo)(huo)物(wu)(wu)出(chu)(chu)(chu)口退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)(guan)理(li)(li)辦(ban)(ban)法(fa)>的(de)(de)公告》（國家稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)總局公告2012年第39號 ），該《辦(ban)(ban)法(fa)》規(gui)定(ding)(ding)（一(yi)）享受(shou)出(chu)(chu)(chu)口退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)和融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)貨(huo)(huo)物(wu)(wu)的(de)(de)范圍、條件以及(ji)(ji)出(chu)(chu)(chu)口退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)具體計算辦(ban)(ban)法(fa)按(an)(an)照財稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)[2012]66號文件相關(guan)(guan)(guan)(guan)規(gui)定(ding)(ding)執行。（二）融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)在(zai)首份融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)合同簽訂之日(ri)起(qi)(qi)30日(ri)內(nei)，除提供辦(ban)(ban)理(li)(li)出(chu)(chu)(chu)口退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)(zi)(zi)(zi)格(ge)(ge)(ge)認(ren)(ren)定(ding)(ding)所(suo)需要的(de)(de)資(zi)(zi)(zi)(zi)料(liao)外（經(jing)營海(hai)(hai)(hai)(hai)洋(yang)工程結(jie)構(gou)物(wu)(wu)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)僅提供銀行開戶許可證(zheng)），還應(ying)(ying)持(chi)資(zi)(zi)(zi)(zi)料(liao)辦(ban)(ban)理(li)(li)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)貨(huo)(huo)物(wu)(wu)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)(zi)(zi)(zi)格(ge)(ge)(ge)認(ren)(ren)定(ding)(ding)手續。（三(san)）融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)發(fa)(fa)生(sheng)解散、破產、撤銷(xiao)以及(ji)(ji)其他依法(fa)應(ying)(ying)終止業務(wu)(wu)的(de)(de)，應(ying)(ying)持(chi)相關(guan)(guan)(guan)(guan)證(zheng)件、資(zi)(zi)(zi)(zi)料(liao)及(ji)(ji)時(shi)向(xiang)(xiang)其主管(guan)(guan)(guan)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)(guan)(guan)(guan)辦(ban)(ban)理(li)(li)注銷(xiao)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)(zi)(zi)(zi)格(ge)(ge)(ge)認(ren)(ren)定(ding)(ding)手續。退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)資(zi)(zi)(zi)(zi)格(ge)(ge)(ge)認(ren)(ren)定(ding)(ding)內(nei)容(rong)發(fa)(fa)生(sheng)變化的(de)(de)，融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)須(xu)自有關(guan)(guan)(guan)(guan)管(guan)(guan)(guan)理(li)(li)機關(guan)(guan)(guan)(guan)批(pi)準變更(geng)之日(ri)起(qi)(qi)30日(ri)內(nei)，持(chi)相關(guan)(guan)(guan)(guan)證(zheng)件、資(zi)(zi)(zi)(zi)料(liao)向(xiang)(xiang)其主管(guan)(guan)(guan)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)(guan)(guan)(guan)辦(ban)(ban)理(li)(li)變更(geng)手續。（四）融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)應(ying)(ying)在(zai)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)貨(huo)(huo)物(wu)(wu)報(bao)(bao)(bao)(bao)關(guan)(guan)(guan)(guan)出(chu)(chu)(chu)口或購進(jin)海(hai)(hai)(hai)(hai)洋(yang)工程結(jie)構(gou)物(wu)(wu)增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)發(fa)(fa)票(piao)(piao)(piao)(piao)(piao)開票(piao)(piao)(piao)(piao)(piao)之日(ri)次(ci)月(yue)(yue)起(qi)(qi)至次(ci)年4月(yue)(yue)30日(ri)前的(de)(de)各(ge)增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)(shen)報(bao)(bao)(bao)(bao)期內(nei)，收齊有關(guan)(guan)(guan)(guan)憑證(zheng)，向(xiang)(xiang)主管(guan)(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)(guan)(guan)(guan)辦(ban)(ban)理(li)(li)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)貨(huo)(huo)物(wu)(wu)增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)、消費稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)(shen)報(bao)(bao)(bao)(bao)。不同融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)合同項下的(de)(de)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)貨(huo)(huo)物(wu)(wu)應(ying)(ying)分開單獨申(shen)(shen)(shen)報(bao)(bao)(bao)(bao)。（五）屬于增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)一(yi)般(ban)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)的(de)(de)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)購進(jin)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)貨(huo)(huo)物(wu)(wu)取得(de)的(de)(de)增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)發(fa)(fa)票(piao)(piao)(piao)(piao)(piao)，融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)應(ying)(ying)在(zai)規(gui)定(ding)(ding)的(de)(de)認(ren)(ren)證(zheng)期限內(nei)辦(ban)(ban)理(li)(li)認(ren)(ren)證(zheng)手續。屬于增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)一(yi)般(ban)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)的(de)(de)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)的(de)(de)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)(shen)請，主管(guan)(guan)(guan)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)(guan)(guan)(guan)應(ying)(ying)在(zai)增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)發(fa)(fa)票(piao)(piao)(piao)(piao)(piao)稽核信(xin)息、海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)(guan)（進(jin)口增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)）專用(yong)(yong)(yong)繳款(kuan)(kuan)書(shu)核對無誤(wu)的(de)(de)情況下辦(ban)(ban)理(li)(li)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)。屬于非增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)一(yi)般(ban)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)的(de)(de)融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)的(de)(de)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)(shen)請，主管(guan)(guan)(guan)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)(guan)(guan)(guan)應(ying)(ying)發(fa)(fa)函調(diao)查，在(zai)確認(ren)(ren)增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)發(fa)(fa)票(piao)(piao)(piao)(piao)(piao)真(zhen)實、發(fa)(fa)票(piao)(piao)(piao)(piao)(piao)所(suo)列貨(huo)(huo)物(wu)(wu)已按(an)(an)照規(gui)定(ding)(ding)申(shen)(shen)(shen)報(bao)(bao)(bao)(bao)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)后，方(fang)可辦(ban)(ban)理(li)(li)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)。（六）融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)采購融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)貨(huo)(huo)物(wu)(wu)的(de)(de)增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)發(fa)(fa)票(piao)(piao)(piao)(piao)(piao)、海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)(guan)（進(jin)口增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)）專用(yong)(yong)(yong)繳款(kuan)(kuan)書(shu)已申(shen)(shen)(shen)報(bao)(bao)(bao)(bao)抵扣(kou)的(de)(de)，不得(de)申(shen)(shen)(shen)報(bao)(bao)(bao)(bao)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)。已申(shen)(shen)(shen)報(bao)(bao)(bao)(bao)退(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)發(fa)(fa)票(piao)(piao)(piao)(piao)(piao)、海(hai)(hai)(hai)(hai)關(guan)(guan)(guan)(guan)（進(jin)口增(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)）專用(yong)(yong)(yong)繳款(kuan)(kuan)書(shu)，融(rong)(rong)資(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)出(chu)(chu)(chu)租(zu)(zu)(zu)(zu)(zu)(zu)方(fang)不得(de)再申(shen)(shen)(shen)報(bao)(bao)(bao)(bao)進(jin)項稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)額抵扣(kou)。
5）2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)9月27日，《天津東(dong)(dong)疆保(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)港區(qu)促進航運(yun)金(jin)(jin)融(rong)(rong)產業(ye)(ye)(ye)(ye)(ye)發展鼓勵(li)辦法》（津東(dong)(dong)疆發〔2010〕26號）針對(dui)保(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)區(qu)的(de)(de)航運(yun)融(rong)(rong)資(zi)(zi)(zi)(zi)租賃機(ji)(ji)構實(shi)施一(yi)(yi)系(xi)列(lie)優惠政策，具(ju)體包括（一(yi)(yi)）對(dui)注(zhu)冊(ce)在(zai)(zai)東(dong)(dong)疆保(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)港區(qu)，經銀監(jian)會(hui)核準備案(an)的(de)(de)或經商務(wu)部(bu)(bu)與國家稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)總(zong)局(ju)共同(tong)認定的(de)(de)納(na)(na)入內(nei)資(zi)(zi)(zi)(zi)融(rong)(rong)資(zi)(zi)(zi)(zi)租賃試(shi)點企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)范圍的(de)(de)SPC公司(si)(si)、租賃企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)，自(zi)(zi)(zi)開(kai)業(ye)(ye)(ye)(ye)(ye)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度起，營(ying)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)按(an)(an)(an)照(zhao)(zhao)“利(li)(li)差納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)”；對(dui)于其他(ta)注(zhu)冊(ce)在(zai)(zai)東(dong)(dong)疆保(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)港區(qu)的(de)(de)SPC公司(si)(si)、租賃企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)，將通過(guo)財政稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)返還等(deng)(deng)方(fang)(fang)式(shi)給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)，確(que)保(bao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)實(shi)際稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)負不高(gao)(gao)于按(an)(an)(an)照(zhao)(zhao)利(li)(li)差納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)負。對(dui)上述兩類企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)，視其對(dui)東(dong)(dong)疆保(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)港區(qu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)貢獻(xian)，自(zi)(zi)(zi)開(kai)業(ye)(ye)(ye)(ye)(ye)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度起，第(di)(di)(di)(di)(di)(di)(di)一(yi)(yi)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)二年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)營(ying)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)100%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)，第(di)(di)(di)(di)(di)(di)(di)三(san)(san)(san)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)五年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)營(ying)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)50%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)；自(zi)(zi)(zi)獲利(li)(li)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度起，第(di)(di)(di)(di)(di)(di)(di)一(yi)(yi)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)二年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)地方(fang)(fang)分(fen)(fen)享(xiang)部(bu)(bu)分(fen)(fen)的(de)(de)100%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)，第(di)(di)(di)(di)(di)(di)(di)三(san)(san)(san)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)五年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)地方(fang)(fang)分(fen)(fen)享(xiang)部(bu)(bu)分(fen)(fen)的(de)(de)50%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)。（二）對(dui)注(zhu)冊(ce)在(zai)(zai)東(dong)(dong)疆保(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)港區(qu)的(de)(de)飛(fei)機(ji)(ji)船舶基金(jin)(jin)，自(zi)(zi)(zi)開(kai)業(ye)(ye)(ye)(ye)(ye)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度起，第(di)(di)(di)(di)(di)(di)(di)一(yi)(yi)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)二年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)營(ying)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)100%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)，第(di)(di)(di)(di)(di)(di)(di)三(san)(san)(san)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)五年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)營(ying)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)50%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)；自(zi)(zi)(zi)獲利(li)(li)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度起，第(di)(di)(di)(di)(di)(di)(di)一(yi)(yi)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)二年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)地方(fang)(fang)分(fen)(fen)享(xiang)部(bu)(bu)分(fen)(fen)的(de)(de)100%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)，第(di)(di)(di)(di)(di)(di)(di)三(san)(san)(san)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)五年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)地方(fang)(fang)分(fen)(fen)享(xiang)部(bu)(bu)分(fen)(fen)的(de)(de)50%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)。對(dui)注(zhu)冊(ce)在(zai)(zai)東(dong)(dong)疆保(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)港區(qu)的(de)(de)從事離岸業(ye)(ye)(ye)(ye)(ye)務(wu)的(de)(de)金(jin)(jin)融(rong)(rong)機(ji)(ji)構等(deng)(deng)，自(zi)(zi)(zi)開(kai)業(ye)(ye)(ye)(ye)(ye)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度起，第(di)(di)(di)(di)(di)(di)(di)一(yi)(yi)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)二年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)離岸業(ye)(ye)(ye)(ye)(ye)務(wu)營(ying)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)100%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)，第(di)(di)(di)(di)(di)(di)(di)三(san)(san)(san)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)七年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)離岸業(ye)(ye)(ye)(ye)(ye)務(wu)營(ying)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)50%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)；自(zi)(zi)(zi)獲利(li)(li)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度起，第(di)(di)(di)(di)(di)(di)(di)一(yi)(yi)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)二年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)地方(fang)(fang)分(fen)(fen)享(xiang)部(bu)(bu)分(fen)(fen)的(de)(de)100%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)，第(di)(di)(di)(di)(di)(di)(di)三(san)(san)(san)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)(di)(di)(di)(di)(di)(di)七年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)按(an)(an)(an)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)所(suo)得(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)地方(fang)(fang)分(fen)(fen)享(xiang)部(bu)(bu)分(fen)(fen)的(de)(de)50%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)資(zi)(zi)(zi)(zi)金(jin)(jin)支(zhi)(zhi)(zhi)(zhi)持(chi)(chi)(chi)。（三(san)(san)(san)）對(dui)上述企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)高(gao)(gao)級(ji)管理人(ren)(ren)員和高(gao)(gao)端(duan)專業(ye)(ye)(ye)(ye)(ye)人(ren)(ren)才，五年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)內(nei)按(an)(an)(an)其繳納(na)(na)的(de)(de)個人(ren)(ren)所(suo)得(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)地方(fang)(fang)留成部(bu)(bu)分(fen)(fen)100%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)獎勵(li)；對(dui)上述企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)中級(ji)管理人(ren)(ren)員和專業(ye)(ye)(ye)(ye)(ye)人(ren)(ren)才，五年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)內(nei)按(an)(an)(an)其繳納(na)(na)的(de)(de)個人(ren)(ren)所(suo)得(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)地方(fang)(fang)留成部(bu)(bu)分(fen)(fen)50%給(gei)(gei)予(yu)(yu)(yu)(yu)(yu)(yu)(yu)獎勵(li)。
【跨境融資政策】
1）2015年(nian)2月6日，天津市商(shang)務(wu)委印(yin)發(fa)《2015年(nian)天津市商(shang)務(wu)工作要(yao)點》，指出要(yao)擴大服務(wu)業(ye)招商(shang)，積極推動融資租賃、商(shang)業(ye)保(bao)理、航運物流(liu)、航空維修檢測、醫(yi)療(liao)等領域利用外資，同時規定外商(shang)投資融資租賃公司外匯資本金實行(xing)全額意(yi)愿結匯。
2）2015年1月28日，天津(jin)市人民政(zheng)府(fu)辦(ban)公廳發布《天津(jin)市人民政(zheng)府(fu)辦(ban)公廳關(guan)于(yu)加快我市融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)業發展的(de)實施意(yi)見》，指出要加大金融(rong)(rong)(rong)支持力度(du)，便利融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)企(qi)業融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)。在(zai)(zai)(zai)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)企(qi)業跨境擔(dan)(dan)(dan)保(bao)業務方面規定，融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)企(qi)業依(yi)法對外(wai)(wai)提供擔(dan)(dan)(dan)保(bao)，可自行(xing)辦(ban)理(li)(li)擔(dan)(dan)(dan)保(bao)合同簽(qian)約，無須到(dao)外(wai)(wai)匯(hui)(hui)(hui)(hui)(hui)管理(li)(li)部(bu)門辦(ban)理(li)(li)事前審(shen)批(pi)手續；向(xiang)境外(wai)(wai)支付(fu)(fu)擔(dan)(dan)(dan)保(bao)費無須核準(zhun)，可直接在(zai)(zai)(zai)銀行(xing)辦(ban)理(li)(li)購付(fu)(fu)匯(hui)(hui)(hui)(hui)(hui)手續。境外(wai)(wai)公司(si)(si)為融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)企(qi)業提供本(ben)(ben)(ben)外(wai)(wai)幣貸款（不含委托貸款）擔(dan)(dan)(dan)保(bao)，融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)公司(si)(si)可自行(xing)辦(ban)理(li)(li)擔(dan)(dan)(dan)保(bao)合同簽(qian)約。擔(dan)(dan)(dan)保(bao)履約后，境內金融(rong)(rong)(rong)機構可直接與(yu)境外(wai)(wai)擔(dan)(dan)(dan)保(bao)人辦(ban)理(li)(li)擔(dan)(dan)(dan)保(bao)履約收款。融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)企(qi)業應在(zai)(zai)(zai)擔(dan)(dan)(dan)保(bao)履約后15個工(gong)作日內到(dao)所在(zai)(zai)(zai)地外(wai)(wai)匯(hui)(hui)(hui)(hui)(hui)管理(li)(li)部(bu)門辦(ban)理(li)(li)短期外(wai)(wai)債簽(qian)約登記(ji)及相關(guan)信(xin)息備案。同時按照《國家外(wai)(wai)匯(hui)(hui)(hui)(hui)(hui)管理(li)(li)局關(guan)于(yu)在(zai)(zai)(zai)部(bu)分地區(qu)開展外(wai)(wai)商(shang)投資(zi)(zi)(zi)(zi)(zi)企(qi)業外(wai)(wai)匯(hui)(hui)(hui)(hui)(hui)資(zi)(zi)(zi)(zi)(zi)本(ben)(ben)(ben)金結(jie)匯(hui)(hui)(hui)(hui)(hui)管理(li)(li)方式改革(ge)試(shi)點有(you)關(guan)問題的(de)通知》（匯(hui)(hui)(hui)(hui)(hui)發〔2014〕36號），要求搞好(hao)外(wai)(wai)商(shang)投資(zi)(zi)(zi)(zi)(zi)企(qi)業外(wai)(wai)匯(hui)(hui)(hui)(hui)(hui)資(zi)(zi)(zi)(zi)(zi)本(ben)(ben)(ben)金結(jie)匯(hui)(hui)(hui)(hui)(hui)管理(li)(li)方式改革(ge)試(shi)點，注冊(ce)在(zai)(zai)(zai)濱海新區(qu)的(de)外(wai)(wai)商(shang)投資(zi)(zi)(zi)(zi)(zi)融(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)租(zu)(zu)賃(lin)公司(si)(si)外(wai)(wai)匯(hui)(hui)(hui)(hui)(hui)資(zi)(zi)(zi)(zi)(zi)本(ben)(ben)(ben)金可以意(yi)愿(yuan)結(jie)匯(hui)(hui)(hui)(hui)(hui)，意(yi)愿(yuan)結(jie)匯(hui)(hui)(hui)(hui)(hui)比例暫定為100%。
【法律環境】
1）2015年1月28日，天(tian)津(jin)(jin)市人(ren)(ren)民政府(fu)辦(ban)公廳發(fa)布《天(tian)津(jin)(jin)市人(ren)(ren)民政府(fu)辦(ban)公廳關于加(jia)快我市融(rong)(rong)資租(zu)賃(lin)業(ye)發(fa)展的(de)實(shi)施意見》，要(yao)求依(yi)法(fa)保(bao)護(hu)租(zu)賃(lin)物(wu)。融(rong)(rong)資租(zu)賃(lin)企業(ye)和有(you)關當(dang)事(shi)人(ren)(ren)要(yao)按照《中(zhong)華人(ren)(ren)民共和國(guo)物(wu)權(quan)(quan)法(fa)》、《中(zhong)華人(ren)(ren)民共和國(guo)合同法(fa)》等(deng)法(fa)律法(fa)規(gui)，堅持平等(deng)保(bao)護(hu)、物(wu)權(quan)(quan)法(fa)定、一物(wu)一權(quan)(quan)、物(wu)權(quan)(quan)公示(shi)和物(wu)權(quan)(quan)公信(xin)原則(ze)。融(rong)(rong)資租(zu)賃(lin)企業(ye)應當(dang)依(yi)法(fa)辦(ban)理(li)租(zu)賃(lin)物(wu)權(quan)(quan)屬(shu)的(de)登(deng)記(ji)公示(shi)查詢(xun)，規(gui)范融(rong)(rong)資租(zu)賃(lin)業(ye)務(wu)，預防交(jiao)易風險，依(yi)法(fa)保(bao)護(hu)當(dang)事(shi)人(ren)(ren)合法(fa)權(quan)(quan)益。
3）2014年1月9日，天津(jin)市高(gao)級人民(min)法(fa)(fa)院下(xia)發《關(guan)(guan)于(yu)審理(li)動(dong)產權屬爭(zheng)議案(an)件涉及登(deng)記公示問題的(de)(de)指導(dao)意見(jian)（試行）》（津(jin)高(gao)法(fa)(fa)發 [2014]1號），就(jiu)審理(li)動(dong)產權屬爭(zheng)議案(an)件以(yi)正確適用法(fa)(fa)律(lv)妥善解決(jue)糾(jiu)紛的(de)(de)事(shi)宜進行了詳細(xi)介(jie)紹，以(yi)達(da)到“平等保護合(he)同當(dang)事(shi)人的(de)(de)合(he)法(fa)(fa)權益、維護交易秩序、推動(dong)社會誠信(xin)(xin)體系的(de)(de)建(jian)立完善”的(de)(de)目(mu)的(de)(de)。《意見(jian)》指出融資租(zu)賃交易的(de)(de)出租(zu)人以(yi)信(xin)(xin)貸征(zheng)信(xin)(xin)機構出具(ju)的(de)(de)權利(li)(li)登(deng)記憑證(zheng)，證(zheng)明(ming)其已完成(cheng)融資租(zu)賃物(wu)權屬登(deng)記公示；相(xiang)關(guan)(guan)權利(li)(li)人、利(li)(li)害關(guan)(guan)系人以(yi)信(xin)(xin)貸征(zheng)信(xin)(xin)機構出具(ju)的(de)(de)查詢證(zheng)明(ming)，證(zheng)明(ming)其在受(shou)讓(rang)該租(zu)賃物(wu)或以(yi)租(zu)賃物(wu)設(she)定(ding)抵(di)押權、質(zhi)權等權利(li)(li)時，已盡(jin)到審慎注意義務的(de)(de)，人民(min)法(fa)(fa)院應依據《天津(jin)市高(gao)級人民(min)法(fa)(fa)院關(guan)(guan)于(yu)審理(li)融資租(zu)賃物(wu)權屬爭(zheng)議案(an)件的(de)(de)指導(dao)意見(jian)（試行）》的(de)(de)相(xiang)關(guan)(guan)規定(ding)，依法(fa)(fa)予以(yi)確認(ren)。
3）2011年(nian)11月11日，《天津市(shi)高級人(ren)民法(fa)院關(guan)于審(shen)(shen)理(li)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)(wu)權屬爭議案件的(de)(de)指(zhi)導(dao)意見(試行(xing))》（津高法(fa)[2011]288號）對審(shen)(shen)理(li)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)(wu)權屬爭議案件可能遇到的(de)(de)爭議進(jin)行(xing)了(le)指(zhi)導(dao)說明：①從事融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)交易(yi)的(de)(de)出(chu)租(zu)(zu)(zu)(zu)(zu)人(ren)，應當(dang)依(yi)(yi)照(zhao)(zhao)《通知》的(de)(de)規定(ding)，在"中(zhong)國人(ren)民銀行(xing)征(zheng)信(xin)中(zhong)心(xin)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)記公(gong)(gong)示(shi)系統"將融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)合同中(zhong)載明的(de)(de)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)(wu)權屬狀況(kuang)(kuang)，予以登(deng)記公(gong)(gong)示(shi)。②《通知》中(zhong)所列各機(ji)構在辦理(li)動產抵(di)押、質(zhi)(zhi)押、受讓等業務(wu)時應當(dang)依(yi)(yi)照(zhao)(zhao)《通知》中(zhong)所規定(ding)的(de)(de)必要程(cheng)序，登(deng)錄"中(zhong)國人(ren)民銀行(xing)征(zheng)信(xin)中(zhong)心(xin)融(rong)(rong)(rong)資(zi)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)記公(gong)(gong)示(shi)系統"對所涉標(biao)(biao)的(de)(de)物(wu)(wu)的(de)(de)權屬狀況(kuang)(kuang)進(jin)行(xing)查(cha)詢。未依(yi)(yi)照(zhao)(zhao)前款(kuan)規定(ding)查(cha)詢的(de)(de)，在該(gai)標(biao)(biao)的(de)(de)物(wu)(wu)的(de)(de)出(chu)租(zu)(zu)(zu)(zu)(zu)人(ren)主張權利時，《通知》中(zhong)所列各機(ji)構作(zuo)為(wei)第(di)三(san)(san)人(ren)以未查(cha)詢、不知標(biao)(biao)的(de)(de)物(wu)(wu)為(wei)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)(wu)為(wei)由抗辯，應當(dang)推(tui)定(ding)該(gai)第(di)三(san)(san)人(ren)在受讓該(gai)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)(wu)或以該(gai)租(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)(wu)設(she)定(ding)抵(di)押權、質(zhi)(zhi)權等權利時，未盡到審(shen)(shen)慎注(zhu)意義務(wu)，因而不構成善意。
4）2010年天津出臺的(de)《關于促進我市租賃(lin)(lin)業發展(zhan)的(de)意(yi)見》中，對(dui)融資租賃(lin)(lin)業務中涉及到的(de)租賃(lin)(lin)物(wu)權(quan)屬的(de)明晰(xi)和權(quan)證(zheng)的(de)辦(ban)理進行(xing)了詳(xiang)細規定(ding)，包括依(yi)法明晰(xi)權(quan)屬并辦(ban)理權(quan)證(zheng)、依(yi)法辦(ban)理租賃(lin)(lin)物(wu)的(de)權(quan)屬權(quan)證(zheng)、辦(ban)理融資租賃(lin)(lin)合(he)同項(xiang)下融資租賃(lin)(lin)物(wu)權(quan)屬狀(zhuang)態的(de)登記公示等共(gong)計7項(xiang)規定(ding)。
【行業組織】
1）2015年1月28日，天(tian)津(jin)市(shi)(shi)人(ren)民政府辦(ban)公(gong)廳發(fa)(fa)(fa)布《天(tian)津(jin)市(shi)(shi)人(ren)民政府辦(ban)公(gong)廳關于(yu)加快我市(shi)(shi)融(rong)資租(zu)(zu)賃(lin)業(ye)(ye)發(fa)(fa)(fa)展(zhan)的(de)(de)實(shi)施意(yi)見(jian)》，要(yao)求：①行(xing)(xing)業(ye)(ye)協(xie)會(hui)發(fa)(fa)(fa)揮(hui)自律(lv)服(fu)(fu)(fu)務作用(yong)。積(ji)極推進租(zu)(zu)賃(lin)行(xing)(xing)業(ye)(ye)組織建(jian)設，鼓勵設立飛機、船舶、設備、醫療(liao)器械(xie)、農(nong)業(ye)(ye)器械(xie)等(deng)專業(ye)(ye)租(zu)(zu)賃(lin)協(xie)會(hui)，組織專業(ye)(ye)培訓(xun)，制定行(xing)(xing)業(ye)(ye)規(gui)則，有(you)效(xiao)發(fa)(fa)(fa)揮(hui)服(fu)(fu)(fu)務、指導(dao)和(he)自律(lv)作用(yong)，提(ti)升行(xing)(xing)業(ye)(ye)自律(lv)性(xing)，規(gui)范(fan)行(xing)(xing)業(ye)(ye)發(fa)(fa)(fa)展(zhan)。研究行(xing)(xing)業(ye)(ye)發(fa)(fa)(fa)展(zhan)方(fang)(fang)向，解(jie)決發(fa)(fa)(fa)展(zhan)面(mian)臨的(de)(de)突出問(wen)題(ti)，服(fu)(fu)(fu)務行(xing)(xing)業(ye)(ye)發(fa)(fa)(fa)展(zhan)需求，加強與國內外租(zu)(zu)賃(lin)協(xie)會(hui)交流合(he)作，引(yin)導(dao)我市(shi)(shi)融(rong)資租(zu)(zu)賃(lin)企業(ye)(ye)參與國際(ji)競(jing)爭。②加強對租(zu)(zu)賃(lin)業(ye)(ye)市(shi)(shi)場行(xing)(xing)為(wei)的(de)(de)引(yin)導(dao)。政府職(zhi)能部門(men)、行(xing)(xing)業(ye)(ye)協(xie)會(hui)要(yao)通(tong)過開(kai)展(zhan)法律(lv)講座、發(fa)(fa)(fa)布典型案例等(deng)多種方(fang)(fang)式，增強租(zu)(zu)賃(lin)各方(fang)(fang)的(de)(de)法律(lv)意(yi)識(shi)(shi)、契約(yue)意(yi)識(shi)(shi)和(he)違(wei)約(yue)責(ze)任意(yi)識(shi)(shi)，確保租(zu)(zu)賃(lin)合(he)同正常(chang)履行(xing)(xing)、市(shi)(shi)場行(xing)(xing)為(wei)規(gui)范(fan)合(he)法，引(yin)導(dao)租(zu)(zu)賃(lin)各方(fang)(fang)及時(shi)通(tong)過訴(su)訟或者(zhe)仲裁等(deng)方(fang)(fang)式解(jie)決爭議，依法維護自身權(quan)益(yi)。充分(fen)發(fa)(fa)(fa)揮(hui)行(xing)(xing)業(ye)(ye)協(xie)會(hui)等(deng)組織的(de)(de)作用(yong)，及時(shi)調(diao)處和(he)化(hua)解(jie)租(zu)(zu)賃(lin)各方(fang)(fang)的(de)(de)糾紛。圍繞租(zu)(zu)賃(lin)行(xing)(xing)業(ye)(ye)的(de)(de)發(fa)(fa)(fa)展(zhan)，依托政府門(men)戶網站和(he)大眾(zhong)傳媒，著力(li)構建(jian)政府領(ling)導(dao)、主(zhu)管部門(men)負(fu)責(ze)、新聞媒體支(zhi)持(chi)、市(shi)(shi)場主(zhu)體積(ji)極參與的(de)(de)法制宣傳體系，努力(li)營造依法經營、誠實(shi)守信、違(wei)約(yue)擔(dan)責(ze)、規(gui)范(fan)發(fa)(fa)(fa)展(zhan)的(de)(de)輿論氛(fen)圍，為(wei)促進融(rong)資租(zu)(zu)賃(lin)業(ye)(ye)持(chi)續健康快速發(fa)(fa)(fa)展(zhan)提(ti)供良好的(de)(de)法治環境。
【人才引進政策】
1）2013年(nian)2月，天(tian)津市出(chu)臺促進融資租(zu)賃業發展的財稅優惠政策(ce)，對于高級管理人員第一次購(gou)房、車或參加專業培(pei)訓的，給予最高全額(e)獎勵(li)。
2）2013年1月，《天津市(shi)促(cu)進(jin)現代服務業(ye)(ye)發展財稅(shui)優惠政策(ce)》中(zhong)，針對人才引(yin)進(jin)指定的(de)措施是：對經國(guo)家有關(guan)部門(men)批準(zhun)，在本(ben)(ben)市(shi)新設立的(de)金融租賃公(gong)司(si)和融資租賃公(gong)司(si)法人機(ji)構，從(cong)外省市(shi)引(yin)進(jin)且連續聘(pin)任兩年以上的(de)公(gong)司(si)副職級(ji)以上高級(ji)管理人員，在本(ben)(ben)市(shi)行(xing)政轄(xia)區內第一次(ci)購買商品房、汽(qi)車或參(can)加(jia)專業(ye)(ye)培(pei)訓(xun)的(de)，五年內按其(qi)繳納個人工(gong)薪收入所(suo)得稅(shui)地方分享(xiang)部分予以獎勵，累計最高獎勵限額為購買商品房、汽(qi)車或參(can)加(jia)專業(ye)(ye)培(pei)訓(xun)實際支(zhi)付的(de)金額；不在本(ben)(ben)市(shi)行(xing)政轄(xia)區內購買商品房、汽(qi)車或參(can)加(jia)專業(ye)(ye)培(pei)訓(xun)的(de)，三年內按其(qi)繳納個人工(gong)薪收入所(suo)得稅(shui)地方分享(xiang)部分的(de)50%給予獎勵，獎勵期限不超(chao)過三年。
3）2012年(nian)12月，天(tian)津(jin)市財(cai)政局天(tian)津(jin)市發展和(he)改革委(wei)員(yuan)會(hui)天(tian)津(jin)市地(di)方稅務局關(guan)于印發《天(tian)津(jin)市促(cu)進現代服務業(ye)發展財(cai)稅優惠政策》的(de)(de)通(tong)知（津(jin)財(cai)金[2012]24號）。通(tong)知明(ming)確指出對經國家有關(guan)部(bu)門(men)批準，在(zai)本(ben)市新(xin)設立的(de)(de)金融租(zu)賃公(gong)司和(he)融資(zi)租(zu)賃公(gong)司法人(ren)機構，從(cong)外省市引(yin)進且連續聘任(ren)兩年(nian)以上(shang)的(de)(de)公(gong)司副職(zhi)級(ji)以上(shang)高級(ji)管理人(ren)員(yuan)，在(zai)本(ben)市行政轄區內(nei)第一次購(gou)(gou)買(mai)商品(pin)房、汽車或(huo)(huo)(huo)參加專(zhuan)業(ye)培(pei)訓(xun)的(de)(de)，五年(nian)內(nei)按(an)其繳(jiao)納個人(ren)工薪(xin)收(shou)入(ru)所得稅地(di)方分(fen)(fen)享(xiang)部(bu)分(fen)(fen)予(yu)以獎(jiang)(jiang)勵，累計(ji)最高獎(jiang)(jiang)勵限額為購(gou)(gou)買(mai)商品(pin)房、汽車或(huo)(huo)(huo)參加專(zhuan)業(ye)培(pei)訓(xun)實際支付的(de)(de)金額；不在(zai)本(ben)市行政轄區內(nei)購(gou)(gou)買(mai)商品(pin)房、汽車或(huo)(huo)(huo)參加專(zhuan)業(ye)培(pei)訓(xun)的(de)(de)，三年(nian)內(nei)按(an)其繳(jiao)納個人(ren)工薪(xin)收(shou)入(ru)所得稅地(di)方分(fen)(fen)享(xiang)部(bu)分(fen)(fen)的(de)(de)50%給予(yu)獎(jiang)(jiang)勵。
4）2012年6月，天津(jin)商業大(da)學聯合天津(jin)市(shi)商務委(wei)、天津(jin)市(shi)租賃(lin)業協會(hui)、、中(zhong)(zhong)國(guo)國(guo)際(ji)商會(hui)租賃(lin)委(wei)員會(hui)組建了“中(zhong)(zhong)國(guo)融資(zi)(zi)租賃(lin)業研究與(yu)教育中(zhong)(zhong)心”，在新(xin)招收的碩士生中(zhong)(zhong)開設融資(zi)(zi)租賃(lin)專(zhuan)業課(ke)程，廣泛開展融資(zi)(zi)租賃(lin)、金融衍(yan)生品、國(guo)際(ji)租賃(lin)等課(ke)題研究，為滿足天津(jin)乃至全國(guo)融資(zi)(zi)租賃(lin)的發展提供人才支持。
5）2010年(nian)(nian)10月21日(ri)，《天津市(shi)(shi)關(guan)于促進(jin)租(zu)賃(lin)業(ye)發展的(de)(de)(de)意(yi)見(jian)》（津政發[2010]39號），規定對2012年(nian)(nian)12月31日(ri)前，經(jing)國家有關(guan)部(bu)(bu)門(men)批準(zhun)(zhun)，在(zai)我市(shi)(shi)新設或(huo)(huo)遷入的(de)(de)(de)金(jin)融租(zu)賃(lin)公(gong)(gong)司和融資租(zu)賃(lin)公(gong)(gong)司法人(ren)機構(gou)連續聘用二年(nian)(nian)以上的(de)(de)(de)高(gao)級管(guan)理(li)人(ren)員，在(zai)本(ben)市(shi)(shi)行(xing)政轄區(qu)內第(di)一次(ci)購(gou)買(mai)商(shang)品房(fang)、汽車或(huo)(huo)參(can)加專業(ye)培(pei)(pei)訓，由稅務登(deng)記地財政部(bu)(bu)門(men)按其(qi)繳(jiao)納的(de)(de)(de)個(ge)人(ren)工薪(xin)收入所(suo)得(de)稅地方分(fen)享部(bu)(bu)分(fen)的(de)(de)(de)100%標準(zhun)(zhun)給(gei)予獎勵，累計(ji)最高(gao)獎勵限(xian)額(e)為(wei)購(gou)買(mai)商(shang)品房(fang)、汽車或(huo)(huo)者參(can)加專業(ye)培(pei)(pei)訓實(shi)際支付的(de)(de)(de)金(jin)額(e)，獎勵期(qi)限(xian)不(bu)超過5年(nian)(nian)。不(bu)在(zai)本(ben)市(shi)(shi)行(xing)政轄區(qu)內購(gou)買(mai)商(shang)品房(fang)、汽車或(huo)(huo)參(can)加專業(ye)培(pei)(pei)訓的(de)(de)(de)，由稅務登(deng)記地財政部(bu)(bu)門(men)按其(qi)繳(jiao)納的(de)(de)(de)個(ge)人(ren)工薪(xin)收入所(suo)得(de)稅地方分(fen)享部(bu)(bu)分(fen)的(de)(de)(de)50%標準(zhun)(zhun)給(gei)予獎勵，獎勵期(qi)限(xian)不(bu)超過三年(nian)(nian)。
【其他政策】
1）2015年1月28日，天津市(shi)(shi)人民政(zheng)府(fu)辦公(gong)(gong)廳(ting)發(fa)布《天津市(shi)(shi)人民政(zheng)府(fu)辦公(gong)(gong)廳(ting)關(guan)(guan)于加(jia)快我市(shi)(shi)融資(zi)租(zu)賃業(ye)(ye)發(fa)展(zhan)的實施(shi)意見》，在(zai)租(zu)賃企業(ye)(ye)租(zu)賃物進(jin)出口通關(guan)(guan)方(fang)面，要求天津海(hai)(hai)(hai)關(guan)(guan)設立綠色通道，便捷通關(guan)(guan)手續，加(jia)快通關(guan)(guan)速(su)度，為(wei)融資(zi)租(zu)賃企業(ye)(ye)發(fa)展(zhan)租(zu)賃進(jin)出口業(ye)(ye)務(wu)提(ti)供便利化服務(wu)。創新跨境租(zu)賃異地(di)監(jian)管(guan)(guan)(guan)模式，實施(shi)屬地(di)申(shen)報(bao)、口岸驗放。加(jia)強海(hai)(hai)(hai)關(guan)(guan)特殊監(jian)管(guan)(guan)(guan)區域主(zhu)管(guan)(guan)(guan)海(hai)(hai)(hai)關(guan)(guan)和(he)口岸海(hai)(hai)(hai)關(guan)(guan)的聯動監(jian)管(guan)(guan)(guan)，在(zai)東疆保稅港區注冊的租(zu)賃公(gong)(gong)司通過租(zu)賃方(fang)式出口，可在(zai)天津東疆保稅港區海(hai)(hai)(hai)關(guan)(guan)申(shen)報(bao)，在(zai)出口地(di)海(hai)(hai)(hai)關(guan)(guan)進(jin)行(xing)驗放。在(zai)天津濱海(hai)(hai)(hai)國(guo)際機場劃設臨時區域用(yong)于以(yi)租(zu)賃方(fang)式進(jin)口飛機停靠及辦理入境相關(guan)(guan)手續。
2）2015年1月13日，天津市(shi)人(ren)民(min)政府辦公廳頒(ban)布《天津市(shi)人(ren)民(min)政府關于加快現(xian)代(dai)保(bao)險服務(wu)業(ye)(ye)發(fa)展促進天津經濟(ji)社會(hui)建設(she)的(de)意見(jian)》，對(dui)融資租賃(lin)業(ye)(ye)與現(xian)代(dai)保(bao)險服務(wu)業(ye)(ye)之間的(de)關系進行(xing)了(le)闡述，要求(qiu)加大對(dui)融資租賃(lin)業(ye)(ye)的(de)保(bao)險服務(wu)。
3）2014年4月18日，《關(guan)于(yu)天(tian)津(jin)市融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)和查(cha)(cha)(cha)詢(xun)有關(guan)工作(zuo)的(de)(de)(de)重要通知》就融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)和查(cha)(cha)(cha)詢(xun)工作(zuo)進行(xing)(xing)(xing)(xing)(xing)了規范：①各(ge)(ge)(ge)金融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司(si)(si)(si)、外商投(tou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司(si)(si)(si)、內(nei)(nei)(nei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)試點企(qi)業(ye)(ye)(ye)（以下簡(jian)(jian)稱(cheng)(cheng)各(ge)(ge)(ge)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司(si)(si)(si)）在(zai)辦(ban)(ban)(ban)理(li)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)業(ye)(ye)(ye)務(wu)時(shi)，應(ying)(ying)在(zai)中(zhong)(zhong)(zhong)國(guo)人(ren)民(min)銀行(xing)(xing)(xing)(xing)(xing)征(zheng)(zheng)(zheng)信(xin)(xin)中(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)（以下簡(jian)(jian)稱(cheng)(cheng)征(zheng)(zheng)(zheng)信(xin)(xin)中(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)）的(de)(de)(de)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)系(xi)(xi)統辦(ban)(ban)(ban)理(li)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)權(quan)屬狀(zhuang)況(kuang)(kuang)(kuang)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)，并按(an)(an)照《中(zhong)(zhong)(zhong)國(guo)人(ren)民(min)銀行(xing)(xing)(xing)(xing)(xing)征(zheng)(zheng)(zheng)信(xin)(xin)中(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)規則》（以下簡(jian)(jian)稱(cheng)(cheng)《融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)規則》）的(de)(de)(de)規定(ding)，如實填(tian)(tian)寫登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)事項，公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)合(he)同(tong)中(zhong)(zhong)(zhong)載明的(de)(de)(de)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)權(quan)屬狀(zhuang)況(kuang)(kuang)(kuang)。融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司(si)(si)(si)應(ying)(ying)對登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)內(nei)(nei)(nei)容(rong)的(de)(de)(de)真實性(xing)、完整性(xing)和合(he)法性(xing)負(fu)責。②各(ge)(ge)(ge)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司(si)(si)(si)在(zai)辦(ban)(ban)(ban)理(li)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)和查(cha)(cha)(cha)詢(xun)業(ye)(ye)(ye)務(wu)時(shi)，應(ying)(ying)按(an)(an)照《融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)規則》（參見附件(jian)）的(de)(de)(de)規定(ding)，通過征(zheng)(zheng)(zheng)信(xin)(xin)中(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)互聯網填(tian)(tian)寫機構(gou)(gou)(gou)(gou)注(zhu)(zhu)冊(ce)(ce)信(xin)(xin)息(xi)，再到征(zheng)(zheng)(zheng)信(xin)(xin)中(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)天(tian)津(jin)分中(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)進行(xing)(xing)(xing)(xing)(xing)用(yong)戶(hu)(hu)身份(fen)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)料的(de)(de)(de)現場審(shen)核后，即可(ke)(ke)登(deng)(deng)(deng)(deng)(deng)錄融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)系(xi)(xi)統進行(xing)(xing)(xing)(xing)(xing)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)操作(zuo)。③各(ge)(ge)(ge)銀行(xing)(xing)(xing)(xing)(xing)、金融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)公(gong)(gong)(gong)(gong)司(si)(si)(si)、信(xin)(xin)托公(gong)(gong)(gong)(gong)司(si)(si)(si)、財務(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)、汽車金融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)公(gong)(gong)(gong)(gong)司(si)(si)(si)、消(xiao)費金融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)公(gong)(gong)(gong)(gong)司(si)(si)(si)、金融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司(si)(si)(si)、外商投(tou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)公(gong)(gong)(gong)(gong)司(si)(si)(si)、內(nei)(nei)(nei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)試點企(qi)業(ye)(ye)(ye)、典當行(xing)(xing)(xing)(xing)(xing)、小額貸(dai)款公(gong)(gong)(gong)(gong)司(si)(si)(si)、融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)性(xing)擔保(bao)公(gong)(gong)(gong)(gong)司(si)(si)(si)（以下簡(jian)(jian)稱(cheng)(cheng)各(ge)(ge)(ge)機構(gou)(gou)(gou)(gou)）在(zai)辦(ban)(ban)(ban)理(li)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)抵(di)(di)押(ya)、質押(ya)、受讓(rang)(rang)等業(ye)(ye)(ye)務(wu)時(shi)，應(ying)(ying)登(deng)(deng)(deng)(deng)(deng)錄征(zheng)(zheng)(zheng)信(xin)(xin)中(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)的(de)(de)(de)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)系(xi)(xi)統，查(cha)(cha)(cha)詢(xun)相(xiang)關(guan)標(biao)的(de)(de)(de)物(wu)的(de)(de)(de)權(quan)屬狀(zhuang)況(kuang)(kuang)(kuang)。該查(cha)(cha)(cha)詢(xun)是辦(ban)(ban)(ban)理(li)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)抵(di)(di)押(ya)、質押(ya)、受讓(rang)(rang)業(ye)(ye)(ye)務(wu)的(de)(de)(de)必要程序。對己在(zai)征(zheng)(zheng)(zheng)信(xin)(xin)中(zhong)(zhong)(zhong)心(xin)(xin)(xin)(xin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)系(xi)(xi)統辦(ban)(ban)(ban)理(li)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)的(de)(de)(de)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)物(wu)，未(wei)經出(chu)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)人(ren)同(tong)意，不得(de)(de)辦(ban)(ban)(ban)理(li)抵(di)(di)押(ya)、質押(ya)業(ye)(ye)(ye)務(wu)，不得(de)(de)接受其(qi)作(zuo)為受讓(rang)(rang)物(wu)。④在(zai)辦(ban)(ban)(ban)理(li)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)、查(cha)(cha)(cha)詢(xun)時(shi)，各(ge)(ge)(ge)機構(gou)(gou)(gou)(gou)應(ying)(ying)根(gen)據(ju)自身情況(kuang)(kuang)(kuang)申請取得(de)(de)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)系(xi)(xi)統的(de)(de)(de)常用(yong)戶(hu)(hu)或(huo)普(pu)通用(yong)戶(hu)(hu)。注(zhu)(zhu)冊(ce)(ce)取得(de)(de)常用(yong)戶(hu)(hu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)格(ge)的(de)(de)(de)機構(gou)(gou)(gou)(gou)可(ke)(ke)以在(zai)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)系(xi)(xi)統辦(ban)(ban)(ban)理(li)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)，也可(ke)(ke)以進行(xing)(xing)(xing)(xing)(xing)查(cha)(cha)(cha)詢(xun)；注(zhu)(zhu)冊(ce)(ce)取得(de)(de)普(pu)通用(yong)戶(hu)(hu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)格(ge)的(de)(de)(de)機構(gou)(gou)(gou)(gou)可(ke)(ke)以登(deng)(deng)(deng)(deng)(deng)錄融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)公(gong)(gong)(gong)(gong)示(shi)(shi)(shi)系(xi)(xi)統查(cha)(cha)(cha)詢(xun)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)信(xin)(xin)息(xi)。各(ge)(ge)(ge)機構(gou)(gou)(gou)(gou)根(gen)據(ju)業(ye)(ye)(ye)務(wu)申請人(ren)的(de)(de)(de)法定(ding)注(zhu)(zhu)冊(ce)(ce)名稱(cheng)(cheng)、身份(fen)證件(jian)號(hao)碼(ma)或(huo)標(biao)的(de)(de)(de)物(wu)唯一標(biao)識碼(ma)進行(xing)(xing)(xing)(xing)(xing)查(cha)(cha)(cha)詢(xun)。以上條款與2011年11月2日出(chu)臺(tai)的(de)(de)(de)《關(guan)于(yu)做好(hao)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)租(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)(zu)賃(lin)(lin)(lin)登(deng)(deng)(deng)(deng)(deng)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)和查(cha)(cha)(cha)詢(xun)工作(zuo)的(de)(de)(de)通知》（津(jin)金融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)辦(ban)(ban)(ban)[2011]87號(hao)）相(xiang)同(tong)。
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