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Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on the Tax Policies for Three International Multi-sport Events Including the 18th Gymnasiade [Effective]
财政部、税务总局、海关总署关于第18届世界中学生运动会等三项国际综合运动会税收政策的公告 [现行有效]
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Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on the Tax Policies for Three International Multi-sport Events Including the 18th Gymnasiade 

财政部、税务总局、海关总署关于第18届世界中学生运动会等三项国际综合运动会税收政策的公告

(Announcement No. 19 [2020] of the Ministry of Finance) (财政部公告2020年第19号)

For the purpose of supporting the preparations for the hosting of three international multi-sport events, namely, the18th Gymnasiade held in Jinjiang in 2020, the 6th Asian Beach Games held in Sanya in 2020, and the 31st Summer Universiade held in Chengdu in 2021 (hereinafter collectively referred to as “three international multi-sport events”), the relevant tax policies are hereby announced as follows: 为支持筹办2020年晋江第18届世界中学生运动会、2020年三亚第6届亚洲沙滩运动会、2021年成都第31届世界大学生运动会等三项国际综合运动会(以下统称三项国际综合运动会),现就有关税收政策公告如下:
I. The executive committees and organizing committees of three international multi-sport events (hereinafter referred to as “organizing committees”) shall be exempted from paying the value-added tax (“VAT”) on their shares of revenues from selling TV broadcasting rights and their shares of revenues (revenues in kind and monetary revenues) from sponsorship programs.   一、对三项国际综合运动会的执行委员会、组委会(以下统称组委会)取得的电视转播权销售分成收入、赞助计划分成收入(货物和资金),免征增值税。
II. Organizing committees shall be exempted from paying the VAT on the domestic and overseas sponsorship revenues derived from their market development plans, royalties from the transfer of intangible assets (such as logos), revenues from publicity and promotion expenses, revenues from ticket sales, and revenues from charging cards issued by them.   二、对组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、宣传推广费收入、销售门票收入及所发收费卡收入,免征增值税。
III. Organizing committees shall be exempted from paying the VAT on the revenues derived from issuing commemorative stamps in cooperation with the China National Philatelic Corporation and the revenues derived from issuing commemorative coins in cooperation with the People's Bank of China.
......
   三、对组委会取得的与中国集邮总公司合作发行纪念邮票收入、与中国人民银行合作发行纪念币收入,免征增值税。
......

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