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。 ...... |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【¥200.00】 for your single purchase. | | 您好:您现在要进入的是北大法宝英文库会员专区。 如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。 Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153 Mobile: +86 13311570713 Fax: +86 (10) 82668268 E-mail:info@chinalawinfo.com |
| | |
| | |