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Notice of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of the Value-Added Tax Policies for Supporting the Development of Cultural Enterprises
[Effective]
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财政部、税务总局关于继续实施支持文化企业发展增值税政策的通知
[现行有效]
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| Notice of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of the Value-Added Tax Policies for Supporting the Development of Cultural Enterprises | | 财政部、税务总局关于继续实施支持文化企业发展增值税政策的通知 |
| (No. 17 [2019] of the Ministry of Finance) | | （财税〔2019〕17号） |
| The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Finance Bureau of Xinjiang Production and Construction Corps; and offices of the State Taxation Administration 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），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 purpose of implementing the relevant provisions of the Notice of the General Office of the State Council on Issuing the Two Sets of Provisions on Transforming Cultural Public Institutions with For-Profit Operations into Enterprises and Further Supporting the Development of Cultural Enterprises During the Cultural System Reform (No. 124 [2018], General Office of the State Council), further deepening the cultural system reform, and promoting the development of culture enterprises, you are hereby notified of the continued implementation of the value-added tax (“VAT”) policies for supporting the development of culture enterprises as follows: | | 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，促进文化企业发展，现就继续实施支持文化企业发展的增值税政策通知如下： |
I. The incomes from the sale of film copies (including digital copies), the assignment (including transfer and licensed use) of film copyrights, film distribution as well as film projection in rural areas obtained by film group companies (including member enterprises), film studios and other film enterprises engaged in the production, distribution and/or projection of films as approved by film departments (including those at the central, provincial, prefecture and county levels) according to their respective functions and powers shall be exempt from VAT. General taxpayers may choose to calculate and pay VAT on urban film projection services through the simple tax computation method in accordance with the current policies.
．．．．．． | | 一、对电影主管部门（包括中央、省、地市及县级）按照各自职能权限批准从事电影制片、发行、放映的电影集团公司（含成员企业）、电影制片厂及其他电影企业取得的销售电影拷贝（含数字拷贝）收入、转让电影版权（包括转让和许可使用）收入、电影发行收入以及在农村取得的电影放映收入，免征增值税。一般纳税人提供的城市电影放映服务，可以按现行政策规定，选择按照简易计税办法计算缴纳增值税。
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