Key Changes Between the Original and Amended Rental or Leasing Services Service Tax Policy NO. 2/2025
- New Exemption for Aircraft and Ships:
Amendment No. 1 introduces a new exemption for rental or leasing services involving aircraft (excluding drones) and ships (excluding floating platforms), effective July 4, 2025.
This exemption was not present in the original policy. - Exemptions and Conditions Remain:
Core exemptions and their conditions for non-reviewable contracts, SMEs, and intra-group services remain the same.
This includes requirements for contracts and SME declarations, as well as rules on group relief.
emphasises - Compliance and Documentation:
The amended policy emphasises that service providers must declare exempted services in the SST-02 return and retain supporting records for seven years, as well as comply with updated documentation obligations. - Item No. 1
which previously provided a temporary exemption from compound, prosecution, and penalty for several offences until 31 December 2025—has been effectively removed, as all related sentences are crossed out and replaced with a remark directing readers to refer to the announcement section on the MySST portal. - Additionally, in Item 4, within the contract conditions for exemption
The phrase “(non-variable)” after “a fixed contract value” in point (ii) has been struck through.
This suggests that the requirement for the contract value to be specifically “non-variable” has been lifted, potentially allowing more flexibility in contract value terms for the exemption to apply.
Special Remark/Further Action: Refer to the MySST portal for any updated announcements regarding exemptions previously covered under Item No. 1, and review contract terms in light of the updated (less restrictive) condition for contract value
租赁服务 服务税政策第2号（2025年）（修订第1号）
原政策与修正案（Amendment No. 1）对比要点
- 新增飞机和船舶豁免：
修正案新增了对飞机（不包括无人机）和船舶（不包括浮动平台）租赁服务的服务税豁免，2025年7月4日起生效。
原政策中没有这一项 。 - 原有豁免与条件保持不变：
针对不可调整合同、中小微企业、集团内部服务的主要豁免及其条件基本没有变化，合同和SME申报、集团豁免规则依然有效 。 - 合规和文档要求：
修订方案强调服务提供者须在SST-02报表中申报豁免服务，并保存相关记录7年，同时遵守更新的发票与文档规定 。 - 项目编号1
此前曾对若干罪行提供至2025年12月31日的临时豁免（包括免除罚款、起诉及处罚）的条款——已正式废止，因所有相关条款已被划线删除，并以注释形式提示读者查阅MySST门户网站的公告部分。 - 此外，在第4项的豁免合同条件中
在第(ii)点中，“固定合同价值”后的“(非变动)”已被划掉。
这表明，合同价值必须明确为“非变动”的要求已被取消，这可能为合同价值条款在适用豁免时提供更大的灵活性。
特别说明/进一步行动：请查阅MySST门户网站有关第1项此前涵盖的豁免的任何更新公告，并根据更新后的（更宽松的）合同价值条件审查合同条款。
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