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Notice by the Ministry of Finance, the State Taxation Administration and the General Administration of Customs of the Tax Policies for the Hangzhou 2022 Asian Games and Asian Para Games [Effective]
财政部、税务总局、海关总署关于杭州2022年亚运会和亚残运会税收政策的公告 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance, the State Taxation Administration and the General Administration of Customs of the Tax Policies for the Hangzhou 2022 Asian Games and Asian Para Games 

财政部、税务总局、海关总署关于杭州2022年亚运会和亚残运会税收政策的公告

(Announcement No. 18 [2020] of the Ministry of Finance) (财政部公告2020年第18号)

For the purpose of supporting the holding of the the Hangzhou 2022 Asian Games and Asian Para Games and the test events thereof (hereinafter referred to as the “Hanzhou Asian Games”), relevant tax policies are hereby announced as follows: 为支持筹办杭州2022年亚运会和亚残运会及其测试赛(以下统称杭州亚运会),现就有关税收政策公告如下:
I. The Hangzhou Asian Games Organising Committee (“HAGOC”) shall be exempt from the value-added tax (“VAT”) payable on its share of revenue from selling TV broadcasting rights and its share of revenue (monetary revenue and revenue in kind).   一、对杭州亚运会组委会(以下简称组委会)取得的电视转播权销售分成收入、赞助计划分成收入(货物和资金),免征增值税。
II. The HAGOC shall be exempt from the VAT payable on the domestic and overseas sponsorship revenue derived from its market development plan, royalties from the transfer of intangible assets (such as logos), revenue from publicity and promotional fees, revenue from ticket sales, and revenue from charging cards issued by it.   二、对组委会市场开发计划取得的国内外赞助收入、转让无形资产(如标志)特许权收入、宣传推广费收入、销售门票收入及所发收费卡收入,免征增值税。
III. The HAGOC shall be exempt from the VAT payable on the revenue derived from issuing commemorative stamps in cooperation with the China National Philatelic Corporation and the revenue derived from issuing commemorative coins in cooperation with the People's Bank of China;   三、对组委会取得的与中国集邮总公司合作发行纪念邮票收入、与中国人民银行合作发行纪念币收入,免征增值税。
IV. The HAGOC shall be exempt from the VAT payable on the revenue derived from radio, the Internet, television and other media.   四、对组委会取得的来源于广播、因特网、电视等媒体收入,免征增值税。
V. The HAGOC shall be exempt from the VAT payable on the revenue derived from the food and lodging expenses of athletes and the provision of related services at prices approved by the Olympic Council of Asia and the Asian Paralympic Committee (hereinafter collectively referred to as the “OCA and the APC”).   五、对组委会按亚洲奥林匹克理事会、亚洲残疾人奥林匹克委员会(以下统称亚奥委会)核定价格收取的运动员食宿费及提供有关服务取得的收入,免征增值税。
VI. The HAGOC shall be exempt from the VAT and land appreciation tax payable on the revenue derived from transferring assets after the closing of the Games.   六、对组委会赛后出让资产取得的收入,免征增值税和土地增值税。
VII. The HAGOC shall be exempt from the stamp duty payable on the business account books used by it, and various types of contracts concluded by it, and other taxable vouchers.   七、对组委会使用的营业账簿和签订的各类合同等应税凭证,免征组委会应缴纳的印花税。
VIII. The ownership transfer instruments signed by property owners for donating properties (physical articles) to the HAGOC shall be exempt from the stamp duty payable.   八、对财产所有人将财产(物品)捐赠给组委会所书立的产权转移书据,免征印花税。
IX. The funds, materials, supplies and service expenses incurred by enterprises, social organizations and groups as sponsorship or donations to the Hanzhou Asian Games shall be deductible in full amount for the purpose of calculating the taxable income of enterprises.   九、对企业、社会组织和团体赞助、捐赠杭州亚运会的资金、物资、服务支出,在计算企业应纳税所得额时予以全额扣除。
X. An enterprise shall be exempt from VAT on services related to the Hanzhou Asian Games that it provides free of charge for the HAGOC under the sponsorship agreement. Tax exemption lists shall be submitted to the Ministry of Finance and the State Taxation Administration for determination;   十、对企业根据赞助协议向组委会免费提供的与杭州亚运会有关的服务,免征增值税。免税清单由组委会报财政部、税务总局确定。
XI. The consumables designated by the OCA and the APC or international sports federations, which are imported by the HAGOC for the holding of the Hanzhou Asian Games and directly used for competitions during the Hanzhou Asian Games but cannot be produced domestically or that cannot meet relevant needs in performance if produced domestically, shall be exempt from tariffs, import VAT and consumption tax. The lists of the scope and the quantities of the imported consumables used for competitions that are eligible for tax exemption policies shall be gathered by the HAGOC, and thereafter be reported to the Ministry of Finance for review and determination in conjunction with the State Taxation Administration and the General Administration of Customs. 果然是京城土著  十一、对组委会为举办运动会进口的亚奥委会或国际单项体育组织指定的,国内不能生产或性能不能满足需要的直接用于运动会比赛的消耗品,免征关税、进口环节增值税和消费税。享受免税政策的进口比赛用消耗品的范围、数量清单,由组委会汇总后报财政部会同税务总局、海关总署审核确定。
XII. Other specially-needed materials and supplies imported by the HAGOC, including sports apparatuses, medical testing devices, security equipment, transportation and communications tools, and technical equipment designated by the OCA and the APC or international sports federations that cannot be produced domestically or that cannot meet relevant needs in performance if produced domestically, shall be treated as imported goods upon temporary approval during the period of the Hanzhou Asian Games. After the closing of the Hanzhou Asian Games, those re-transported out of China shall be written off; those retained in China or disposed of by sales shall undergo formal import procedures according to the relevant provisions, and tariffs, import VAT and consumption tax shall be paid as legally required.   十二、对组委会进口的其他特需物资,包括:亚奥委会或国际单项体育组织指定的,国内不能生产或性能不能满足需要的体育竞赛器材、医疗检测设备、安全保障设备、交通通讯设备、技术设备,在运动会期间按暂时进口货物规定办理,运动会结束后复运出境的予以核销;留在境内或做变卖处理的,按有关规定办理正式进口手续,并照章缴纳关税、进口环节增值税和消费税。
XIII. The aforesaid tax policies shall come into force on the date of issuance.   十三、上述税收政策自发布之日起执行。
 特此公告。
Ministry of Finance 财政部
State Taxation Administration 税务总局
General Administration of Customs 海关总署
April 9, 2020法宝 2020年4月9日
     
     
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【法宝引证码】        北大法宝en.pkulaw.cn
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