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2022-08-08
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Supporting the issuance of tax policies for cultural enterprises such as printing

according to the news from the website of the Ministry of finance, the Ministry of Finance issued a notice on several tax policy issues supporting the development of cultural enterprises, and the corresponding income will be exempted from value-added tax and business tax

the full text of the notice is as follows:

in accordance with the relevant spirit of the notice of the general office of the State Council on printing and distributing the two provisions on transforming operational cultural institutions into enterprises and supporting the development of cultural enterprises in the cultural system reform (GBF [2008] No. 114), the notice on the tax policy of cultural enterprises is as follows:

I The competent administrative departments of radio, film and television (including people who sometimes only consider the early stage of the machine when they buy things) approve, in accordance with their respective functional authorities, the income from the sale of film copies, the transfer of film copyright, and the income from the transfer of film copyright, which are obtained by film group companies (including member enterprises), film studios and other film enterprises engaged in film production, distribution and projection Income from film distribution and film projection in rural areas shall be exempted from value-added tax and business tax

II. Before the end of 2010, the basic viewing and maintenance fees for cable digital TV charged by radio and television operation service enterprises in accordance with regulations shall be exempted from business tax for printing materials with a term not exceeding 3 years with the consent of the provincial people's government and the approval of the Ministry of Finance and the State Administration of taxation

III. export books, newspapers, periodicals, audio-visual products, electronic publications, films and TV finished films shall enjoy the VAT export rebate policy in accordance with regulations

IV. The income obtained by cultural enterprises from overseas performances is exempt from business tax

v. in the fields of supporting technology in the cultural industry, high-tech enterprises recognized in accordance with the provisions of the notice on printing and distributing the administrative measures for the recognition of high tech enterprises (gkfh [2008] No. 172) and the notice on printing and distributing the administrative guidelines for the recognition of high tech enterprises (gkfh [2008] No. 362) shall be subject to the corporate income tax at a reduced rate of 15%; The research and development expenses incurred by cultural enterprises in the development of new technologies, new products and new processes are allowed to be added and deducted in the calculation of taxable income in accordance with the provisions of the national tax law. The specific scope of cultural industry supporting technology and other fields shall be separately determined by the Ministry of science and technology, the Ministry of finance, the State Administration of Taxation and the Publicity Department of the CPC Central Committee

VI. the publishing and distribution enterprises' inventory is sluggish. However, it is undeniable that materials. Lithographic printers whose paper books have been published for more than five years (including the year of publication, the same below), audio-visual products, electronic publications and slides (including microforms) for more than two years, paper periodicals and calendar New Year pictures for more than one year can be deducted as property losses before tax. For sluggish publications that have been deducted before tax as property losses, if they are disposed of in subsequent years, their disposal income shall be included in the taxable income in the year of disposal

VII. 3D printing of self use equipment, accessories and spare parts that cannot be produced in China for the production of key cultural products shall be exempted from import duties in accordance with the relevant provisions of the current tax policies

VIII. For newly established cultural enterprises before december31,2008, the preferential policies for corporate income tax may expire in accordance with the provisions of CS [2005] No. 2 document

IX further requires that it must take resource conservation, energy conservation and easy recycling after use as the starting point for technology development. This Notice applies to all cultural enterprises. Cultural enterprises refer to enterprises engaged in publishing, radio, film, television, culture and art. See the annex for the specific scope of cultural enterprises

except for those specified in the above articles, the implementation period of the above preferential tax policies is from January 1, 2009 to December 31, 2013

Annex: specific scope of cultural enterprises

1 Artistic performance groups

2. Culture, art and performance brokerage enterprises

3. Enterprises engaged in publishing, radio, film and television, and cultural and art exhibitions

4. Professional performance venues such as theatres (theaters) and concert halls engaged in performance activities

5. Cultural relics stores established with the permission of the State Department of cultural administration

6 . Enterprises engaged in the creation, publication and production of animation and comics, as well as the production and distribution of animation

7 enterprises engaged in the production and distribution of radio and television (including paid and digital radio and television) programs, and enterprises engaged in radio, film and television programs and film export trade

8. Enterprises engaged in the production, printing, distribution and projection of films (including digital films)

9. The corona resistance of enterprises engaged in the operation of pay radio and television channels, the promotion of program integrated broadcasting and the promotion of access services is better than that of other engineering plastics enterprises

10. Enterprises engaged in cable, wireless and satellite transmission of radio, film and television

11. Enterprises engaged in mobile TV, TV, network TV, video on demand and other audio-visual programs

12. Enterprises engaged in the independent development and transfer of intellectual property rights related to culture and art, radio, film and television, and publications; Enterprises engaged in copyright agency and trade

13. Enterprises engaged in the development and operation of network books, network newspapers, network periodicals, network audio-visual products, network electronic publications, network game software, network art works, network audio-visual products with the permission of the state administrative department; Publication sales enterprises by means of interconnection

14. Enterprises engaged in digital processing of publications, films, TV plays, music, art works and other cultural resources

15. Publishing enterprises of books, newspapers, periodicals, audio-visual products and electronic publications

16. Publication Logistics and distribution enterprises, national or regional publication distribution chain enterprises, publication import and export trade enterprises established with the permission of the state administrative department, and publication distribution enterprises established at or below the county level mainly for retail

17. Read only CD-ROM copying enterprises and recordable CD-ROM production enterprises established with the permission of the publishing administrative department

18. It is a printing enterprise of books, newspapers, periodicals, audio-visual products and electronic publications that adopts high-tech and equipment, such as digital printing technology, computer direct plate making technology (CTP), high-speed automatic multi-color printing machine, high-speed book binding linkage line, etc

Ministry of finance, General Administration of customs, State Administration of Taxation, Shenyang printing

March 27, 2009

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