| Notice of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on the Tax Policies for the 7th CISM Military World Games | | 财政部、税务总局、海关总署关于第七届世界军人运动会税收政策的通知 |
| (No. 119 [2018] of the Ministry of Finance) | | （财税〔2018〕119号） |
| The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the tax services of the State Administration of Taxation (“SAT”) in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Guangdong Branch of the General Administration of Customs (“GACC”) and all customs offices directly under the GACC; and the Finance Bureau of the Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，海关总署广东分署、各直属海关，新疆生产建设兵团财政局： |
| For the purpose of supporting the holding of the 7th CISM Military World Games in Wuhan (hereinafter referred to as the “MWG in Wuhan”) in 2019, you are notified of relevant tax policies as follows: | | 为支持举办2019年武汉第七届世界军人运动会（以下简称武汉军运会），现就有关税收政策通知如下： |
| I. The following tax policies shall apply to the Executive Committee for the MWG in Wuhan (hereinafter referred to as the “Executive Committee”): | | 一、对武汉军运会执行委员会（以下简称执委会）实行以下税收政策 |
| 1. The Executive Committee shall be exempt from the value-added tax (“VAT”) payable on its share of revenue from selling TV broadcasting rights and its share of revenues (monetary revenues and revenues in kind) from the Global CISM Sponsorship Programme of the International Military Sports Council (“CISM”). | | （一）对执委会取得的电视转播权销售分成收入、国际军事体育理事会（以下简称国际军体会）世界赞助计划分成收入（货物和资金），免征应缴纳的增值税。 |
2. The Executive Committee shall be exempt from the VAT payable on the domestic and overseas sponsorship revenues derived from its market development plan, royalties from the transfer of intangible assets (such as logos) and revenues from ticket sales.
．．．．．． | | （二）对执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）特许权收入和销售门票收入，免征应缴纳的增值税。
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