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Notice by the Ministry of Finance, the State Taxation Administration, and the Publicity Department of the CPC Central Committee of Continuing Implementing Several Tax Policies for the Transformation of Cultural Public Institutions with For-Profit Operations into Enterprises During the Cultural System Reform (2019) [Effective]
财政部、税务总局、中央宣传部关于继续实施文化体制改革中经营性文化事业单位转制为企业若干税收政策的通知(2019) [现行有效]
【法宝引证码】

Notice by the Ministry of Finance, the State Taxation Administration, and the Publicity Department of the CPC Central Committee of Continuing Implementing Several Tax Policies for the Transformation of Cultural Public Institutions with For-Profit Operations into Enterprises During the Cultural System Reform 

财政部、税务总局、中央宣传部关于继续实施文化体制改革中经营性文化事业单位转制为企业若干税收政策的通知

(No. 16 [2019] of the Ministry of Finance) (财税〔2019〕16号)

The finance departments (bureaus) and publicity departments of CPC committees 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; and offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: 各省、自治区、直辖市、计划单列市财政厅(局)、党委宣传部,新疆生产建设兵团财政局,国家税务总局各省、自治区、直辖市、计划单列市税务局:
For the purposes of implementing the relevant provisions of the Notice by the General Office of the State Council of Issuing the Two Sets of Provisions on Transforming Cultural Public Institutions with For-Profit Operations into Enterprises During the Cultural System Reform and Further Supporting the Development of Cultural Enterprises (No. 124 [2018], General office of the State Council), further deepening the cultural system reform, and continuing to promote the transformation of state-owned cultural public institutions with for-profit operations into enterprises, you are hereby notified of the following matters concerning continuing implementing the tax policies for the transformation of cultural public institutions with for-profit operations into enterprises: 为贯彻落实《国务院办公厅关于印发文化体制改革中经营性文化事业单位转制为企业和进一步支持文化企业发展两个规定的通知》(国办发〔2018〕124号)有关规定,进一步深化文化体制改革,继续推进国有经营性文化事业单位转企改制,现就继续实施经营性文化事业单位转制为企业的税收政策有关事项通知如下:
I. Cultural public institutions with for-profit operations that are transformed into enterprises may enjoy the following preferential tax policies:   一、经营性文化事业单位转制为企业,可以享受以下税收优惠政策:
(1) Cultural public institutions with for-profit operations that are transformed into enterprises shall be exempt from enterprise income tax within five years from the date of registration of transformation. The enterprises that have completed transformation before December 31, 2018, may continue to be exempt from enterprise income tax for five years from January 1, 2019. (一)经营性文化事业单位转制为企业,自转制注册之日起五年内免征企业所得税。2018年12月31日之前已完成转制的企业,自2019年1月1日起可继续免征五年企业所得税。
(2) Cultural institutions funded by the finance departments that are transformed into enterprises shall be exempt from real estate tax on their self-used real estate within five years from the date of registration of transformation. The enterprises that have completed transformation before December 31, 2018, may continue to be exempt from real estate tax on their self-used real estate for five years from January 1, 2019. (二)由财政部门拨付事业经费的文化单位转制为企业,自转制注册之日起五年内对其自用房产免征房产税。2018年12月31日之前已完成转制的企业,自2019年1月1日起对其自用房产可继续免征五年房产税。
(3) Cultural enterprises formed with the publication and printing business and corresponding operating assets as divestitures from the CPC newspapers and journals shall be exempt from value-added tax (“VAT”) on the revenue from the publication and printing of the CPC newspapers and journals from the date of registration of transformation. (三)党报、党刊将其发行、印刷业务及相应的经营性资产剥离组建的文化企业,自注册之日起所取得的党报、党刊发行收入和印刷收入免征增值税。
(4) For the enterprise income tax, VAT, business tax, urban maintenance and construction tax, deed tax, stamp duty, and other taxes involved in the appreciation of assessed assets and asset transfer or grant during the transformation of cultural public institutions with for-profit operations into enterprises, the corresponding preferential tax policies shall apply if the existing provisions are complied with. (四)对经营性文化事业单位转制中资产评估增值、资产转让或划转涉及的企业所得税、增值税、城市维护建设税、契税、印花税等,符合现行规定的享受相应税收优惠政策。
...... 上述所称“经营性文化事业单位”,是指从事新闻出版、广播影视和文化艺术的事业单位。转制包括整体转制和剥离转制。其中,整体转制包括:(图书、音像、电子)出版社、非时政类报刊出版单位、新华书店、艺术院团、电影制片厂、电影(发行放映)公司、影剧院、重点新闻网站等整体转制为企业;剥离转制包括:新闻媒体中的广告、印刷、发行、传输网络等部分,以及影视剧等节目制作与销售机构,从事业体制中剥离出来转制为企业。
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