根据《财政部 交通运输部 税务总局关于海南自由贸易港国际运输船舶有关增值税政策的通知》（财税〔2020〕41号）、《财政部 交通运输部 税务总局关于中国（上海）自由贸易试验区临港新片区国际运输船舶有关增值税政策的通知》（财税〔2020〕52号）规定，税务总局配套制发了《国际运输船舶增值税退税管理办法》（以下简称《办法》）。现解读如下:
YI、《BANFA》CHUTAIDEBEIJING
WEIZHICHIHAINANZIYOUMAOYIGANG、SHANGHAIZIYOUMAOYISHIYANQULINGANGXINPIANQUJIANSHE，CAIZHENGBUHUITONGJIAOTONGYUNSHUBU、SHUIWUZONGJUXIANHOUZHIFALE《GUANYUHAINANZIYOUMAOYIGANGGUOJIYUNSHUCHUANBOYOUGUANZENGZHISHUIZHENGCEDETONGZHI》（CAISHUI〔2020〕41HAO）HE《GUANYUZHONGGUO（SHANGHAI）ZIYOUMAOYISHIYANQULINGANGXINPIANQUGUOJIYUNSHUCHUANBOYOUGUANZENGZHISHUIZHENGCEDETONGZHI》（CAISHUI〔2020〕52HAO），MINGQUEDUIGUOJIYUNSHUQIYEZIJINGNEIJIANZAOCHUANBOQIYEGOUMAI、ZAIHAINANYANGPUGANG、SHANGHAIYANGSHANGANGDENGJIDECHUANBO，SHIXINGZENGZHISHUITUISHUIZHENGCE（YIXIAJIANCHENG“CHUANBOTUISHUI”）。WEIQUEBAOCHUANBOTUISHUIZHENGCELUODI，SHUIWUZONGJUZHIFALE《BANFA》，JIUCHUANBOTUISHUIDEBEIAN、BANLIJIHOUXUGUANLIDENGWENTIYUYIMINGQUE。
ER、《BANFA》DEZHUYAONEIRONGJIEDU
（YI）SHIYONG《BANFA》DEJUTIFANWEI
《BANFA》DIERTIAOMINGQUE，YUNSHUQIYEGOUJINFUHECAISHUI〔2020〕41HAOWENJIANDIYITIAO、CAISHUI〔2020〕52HAOWENJIANDIYITIAOGUIDINGTIAOJIANDECHUANBO，ANZHAO《BANFA》BANLICHUANBOTUISHUI。
（ER）RUHEQUEDINGCHUANBOTUISHUIDETUISHUIE？
《BANFA》DIERTIAOMINGQUE，CHUANBOTUISHUITUIHAIDEZENGZHISHUIE，WEIYUNSHUQIYEGOUJINCHUANBOQUDEDEZENGZHISHUIZHUANYONGFAPIAOSHANGZHUMINGDESHUIE。
（SAN）SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYE，RUHEBANLICHUANBOTUISHUIBEIAN？
yabo《BANFA》DISITIAOMINGQUE，SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYE，YINGYUSHOUCISHENBAOCHUANBOTUISHUISHI，PINGYIXIAZILIAOXIANGZHUGUANSHUIWUJIGUANBANLICHUANBOTUISHUIBEIAN: YISHINEIRONGTIANXIEZHENSHI、WANZHENGDE《CHUKOUTUI（MIAN）SHUIBEIANBIAO》JIQIDIANZISHUJU。ERSHIYUNSHUQIYECONGSHIGUOJIYUNSHUHUOGANGAOTAIYUNSHUYEWUDEZHENGMINGWENJIANFUYINJIAN。TONGSHI，WEIBIANLIQIYE，《BANFA》MINGQUE，SHANGSHUZILIAOYUNSHUQIYEKETONGGUODIANZIHUAFANGSHITIJIAO。
（SI）SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYE，ZAITIANXIE《CHUKOUTUI（MIAN）SHUIBEIANBIAO》SHI，YOUSHENMEXUYAOTEBIEZHUYIDEDIFANG？
《BANFA》DISITIAOMINGQUE，SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYEZAITIANXIE《CHUKOUTUI（MIAN）SHUIBEIANBIAO》SHI，YINGZAI“SHIFOUTIGONGLINGSHUILVYINGSHUIFUWU”LANCITIANXIE“SHI”；“TIGONGLINGSHUILVYINGSHUIFUWUDAIMA”LANCITIANXIE“01（GUOJIYUNSHUFUWU）”；“CHUKOUTUI（MIAN）SHUIGUANLILEIXING”LANCITIANXIE“CHUANBOTUISHUIYUNSHUQIYE”；QITALANCIANTIANBIAOSHUOMINGTIANXIE。
yabo（WU）CIQIANWEIBANLIGUOCHUKOUTUI（MIAN）SHUIBEIANDEYUNSHUQIYE，RUZAISHIYONGCHUANBOTUISHUIZHENGCEDETONGSHI，HAIKAIZHANLEHUOWULAOWUCHUKOUYEWU，YINGDANGRUHEBANLICHUKOUTUI（MIAN）SHUIBEIAN？
《BANFA》DIWUTIAOMINGQUE，SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYETONGSHICHUKOUHUOWULAOWU、QIEWEIBANLIGUOCHUKOUTUI（MIAN）SHUIBEIANDE，CHUCHUANBOTUISHUIBEIANSUOXUZILIAOWAI，HAIYINGANXIANXINGGUIDINGTIGONGJIAGAIBEIANDENGJIZHUANYONGZHANGDE《DUIWAIMAOYIJINGYINGZHEBEIANDENGJIBIAO》HUO《ZHONGHUARENMINGONGHEGUOWAISHANGTOUZIQIYEPIZHUNZHENGSHU》，YIJI《ZHONGHUARENMINGONGHEGUOHAIGUANBAOGUANDANWEIZHUCEDENGJIZHENGSHU》DENGXIANGGUANZILIAO。
yabo（LIU）YIBANLICHUANBOTUISHUIBEIANDEYUNSHUQIYE，BUZAICONGSHIGUOJIYUNSHUYEWUDE，SHIFOUXUYAOXIANGSHUIWUJIGUANBANLIBEIANBIANGENGSHOUXU？RUHEBANLI？
XUYAOBANLI。《BANFA》DIQITIAOMINGQUE，YIBANLICHUANBOTUISHUIBEIANDEYUNSHUQIYE，FASHENGCHUANJISUOYOURENBIANGENG、CHUANJIGANGBIANGENGHUOBUZAICONGSHIGUOJIYUNSHU（HUOGANGAOTAIYUNSHU）YEWUDENGBUFUHECAISHUI〔2020〕41HAO、CAISHUI〔2020〕52HAOWENJIANGUIDINGDETUISHUITIAOJIANDE，XUZITIAOJIANBIANGENGZHIRIQI30RINEI，CHIXIANGGUANZILIAOXIANGZHUGUANSHUIWUJIGUANBANLIBEIANBIANGENG，BINGZITIAOJIANBIANGENGZHIRIQI，TINGZHIXIANGSHOUCHUANBOTUISHUIZHENGCE。
yabo（QI）SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYE，YINGDANGRUHESHENBAOBANLICHUANBOTUISHUI？
《GONGGAO》DIJIUTIAOMINGQUE，YUNSHUQIYEXIANGZHUGUANSHUIWUJIGUANSHENQINGBANLICHUANBOTUISHUISHI,TIGONGXIALIEZILIAOJIDIANZIXINXI:YISHICAISHUI〔2020〕41HAO、CAISHUI〔2020〕52HAOWENJIANDISANTIAODI1XIANG、DI2XIANGGUIDINGDEZILIAOFUYINJIAN。QIZHONG，CIQIANYIXIANGZHUGUANSHUIWUJIGUANTIGONGGUODEZILIAO，RUWUBIANHUA，QIYEWUXUZHONGFUTIGONG。ERSHI《GOUJINZIYONGHUOWUTUISHUISHENBAOBIAO》JIQIDIANZIXINXI，BINGZAIGAIBIAOYEWULEIXINGLANTIANXIE“CBTS”，BEIZHULANTIANXIE“CHUANBOTUISHUI”。SANSHIJINGNEIJIANZAOCHUANBOQIYEKAIJUDEZENGZHISHUIZHUANYONGFAPIAOJIQIDIANZIXINXI。SISHIZHUGUANSHUIWUJIGUANYAOQIUTIGONGDEQITAZILIAO。TONGSHI，WEIBIANLIQIYE，《BANFA》MINGQUE，SHANGSHUZILIAOYUNSHUQIYEKETONGGUODIANZIHUAFANGSHITIJIAO。
（BA）YUNSHUQIYEZAISHENBAOCHUANBOTUISHUISHI，XUYAOTIGONGJINGNEIJIANZAOCHUANBOQIYEKAIJUDEZENGZHISHUIZHUANYONGFAPIAO，DUIYUSHANGSHUFAPIAOYOUSHENMETEBIEYAOQIU？
《BANFA》DIJIUTIAOMINGQUE，YUNSHUQIYEGOUJINCHUANBODEZENGZHISHUIZHUANYONGFAPIAO，YINGDANGYITONGGUOZENGZHISHUIFAPIAOZONGHEFUWUPINGTAIQUERENYONGTUWEI“YONGYUCHUKOUTUISHUI”。
yabo（JIU）YIBANLICHUANBOTUISHUIBEIANDEYUNSHUQIYE，FASHENGCHUANJISUOYOURENBIANGENG、CHUANJIGANGBIANGENGHUOBUZAICONGSHIGUOJIYUNSHU（HUOGANGAOTAIYUNSHU）YEWUDENGBUFUHECAISHUI〔2020〕41HAO、CAISHUI〔2020〕52HAOWENJIANGUIDINGQINGXINGDE，SHIFOUXUYAOBUJIAOYITUISHUIKUAN？
XUYAOBUJIAO。《BANFA》DISHIERTIAOMINGQUE，YITUISHUICHUANBOFASHENGCHUANJISUOYOURENBIANGENG、CHUANJIGANGBIANGENGHUOBUZAICONGSHIGUOJIYUNSHU（HUOGANGAOTAIYUNSHU）YEWUDENGBUFUHECAISHUI〔2020〕41HAO、CAISHUI〔2020〕52HAOWENJIANGUIDINGDETUISHUITIAOJIANDE，YUNSHUQIYEYINGDANGZAITIAOJIANBIANGENGCIYUEDENASHUISHENBAOQINEI，XIANGZHUGUANSHUIWUJIGUANBANLIBUJIAOYITUISHUIKUANSHOUXU。YINGBUJIAOSHUIKUANANYIXIAGONGSHIJISUANDECHU:
YINGBUJIAOSHUIKUAN＝GOUJINCHUANBODEZENGZHISHUIZHUANYONGFAPIAOZHUMINGDESHUIE×（JINGZHI÷YUANZHI）
JINGZHI＝YUANZHI-LEIJIZHEJIU
yabo（SHI）YUNSHUQIYEFASHENGPIANQUCHUANBOTUISHUIDENGWEIFAWEIGUIXINGWEIDE，YINGDANGRUHECHULI？
yabo《BANFA》DISHISITIAOMINGQUE，YUNSHUQIYEFASHENGPIANQUCHUANBOTUISHUIDE，ZHUGUANSHUIWUJIGUANYINGZHUIHUIYITUISHUIKUAN，BINGYIZHAOSHUISHOUZHENGGUANFADEYOUGUANGUIDINGCHULI。
SAN、ZHIXINGQIXIAN
CAISHUI〔2020〕41HAOWENJIANMINGQUE，HAINANCHUANBOTUISHUIZHENGCEDESHIXINGQIXIANWEI2020NIAN10YUE1RIZHI2024NIAN12YUE31RI，CAISHUI〔2020〕52HAOWENJIANMINGQUE，SHANGHAICHUANBOTUISHUIZHENGCEDESHIXINGQIXIANWEI2020NIAN11YUE1RIZHI2024NIAN12YUE31RI，SHIXINGQIXIANJUNYI《CHUANBOSUOYOUQUANDENGJIZHENGSHU》DEQIANFARIQIWEIZHUN。GENJUSHANGSHUGUIDING，《BANFA》FABUHOU，FANSHI《CHUANBOSUOYOUQUANDENGJIZHENGSHU》QIANFARIQIZAISHANGSHUZHENGCESHIXINGQIJIANDE，JUNKEAN《BANFA》SHENQINGCHUANBOTUISHUI。