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Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Value-Added Tax Polices for the Animation Industry [Effective]
财政部、税务总局关于延续动漫产业增值税政策的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Value-Added Tax Polices for the Animation Industry 

财政部、税务总局关于延续动漫产业增值税政策的通知

(No. 38 [2018] of the Ministry of Finance) (财税〔2018〕38号)

The finance departments (bureaus), state taxation bureaus, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财政局:
To promote the development of the animation industry in China, the value-added tax (”VAT”) policies for the animation industry shall continue to be implemented. You are hereby notified of the relevant matters as follows: 为促进我国动漫产业发展,继续实施动漫产业增值税政策。现将有关事项通知如下:
I. From January 1, 2018, to April 30, 2018, where an animation enterprise as a general VAT taxpayer sells animation software developed and produced independently by it, after VAT is collected at the rate of 17%, the portion of VAT in excess of the actual tax burden rate of 3% shall be refunded immediately after payment.   一、自2018年1月1日至2018年4月30日,对动漫企业增值税一般纳税人销售其自主开发生产的动漫软件,按照17%的税率征收增值税后,对其增值税实际税负超过3%的部分,实行即征即退政策。
II. From May 1, 2018, to December 31, 2020,where an animation enterprise as a general VAT taxpayer sells animation software developed and produced independently by it, after VAT is collected at the rate of 16%, the portion of VAT in excess of the actual tax burden rate of 3% shall be refunded immediately after payment.
......
   二、自2018年5月1日至2020年12月31日,对动漫企业增值税一般纳税人销售其自主开发生产的动漫软件,按照16%的税率征收增值税后,对其增值税实际税负超过3%的部分,实行即征即退政策。
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