| Announcement of the Ministry of Finance, the State Taxation Administration and the General Administration of Customs on Preferential Tax Policies for the Beijing 2022 Olympic and Paralympic Winter Games | | 财政部、税务总局、海关总署关于北京2022年冬奥会和冬残奥会税收优惠政策的公告 |
| (Announcement No. 92 [2019] of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs) | | （财政部、税务总局、海关总署公告2019年第92号） |
| For the purpose of supporting the preparation for the Beijing 2022 Olympic and Paralympic Winter Games and the test events thereof (hereinafter referred to as the “Beijing Winter Olympics”), the relevant preferential tax policies are hereby announced as follows: | | 为支持筹办北京2022年冬奥会和冬残奥会及其测试赛（以下简称北京冬奥会），现就有关税收优惠政策公告如下： |
| I. The non-resident enterprises in the related entities of the International Olympic Committee (“IOC”) shall be exempt from enterprise income tax on the income relating to the Beijing Olympic Winter Games as obtained by them. | | 一、对国际奥委会相关实体中的非居民企业取得的与北京冬奥会有关的收入，免征企业所得税。 |
| II. The Olympic Broadcasting Services (“OBS”), the Olympic Channel Services, the IOC Television & Marketing Services SA, the Olympic Foundation for Culture and Heritage and the official timing company shall be exempt from value-added tax (“VAT”) on the income relating to the Beijing Olympic Winter Games as obtained by them. | | 二、对奥林匹克转播服务公司、奥林匹克频道服务公司、国际奥委会电视与市场开发服务公司、奥林匹克文化与遗产基金、官方计时公司取得的与北京冬奥会有关的收入，免征增值税。 |
| III. Sponsors, suppliers, franchisees as well as their subcontractors under the TOP worldwide sponsorship programme, global supplier programme and global licensing programme shall be exempt from VAT and consumption tax on the designated goods or services provided thereby for the Beijing Organising Committee for the 2022 Olympic and Paralympic Winter Games (the “Beijing Organising Committee”) under corresponding agreements. | | 三、 |
| IV. Where the domestic institutions of the IOC and its related entities are exempt from value-added tax on their sponsorships or donations to the Beijing Olympic Winter Games and the goods or services sold under agreements, the corresponding input tax may be credited against the output tax corresponding to their other taxable items, and the end-of-period excess input VAT that still fail to be credited against until December 31, 2022 may be refunded. | | 四、国际奥委会及其相关实体的境内机构因赞助、捐赠北京冬奥会以及根据协议出售的货物或服务免征增值税的，对应的进项税额可用于抵扣本企业其他应税项目所对应的销项税额，对在2022年12月31日仍无法抵扣的留抵税额可予以退还。 |
V. For the expenses incurred in China by the IOC and its related entities during the period from June 1, 2019 to December 31, 2022 from the purchase of goods or services on the designated list for their engagement in the work relating to the Beijing Olympics Winter Games, the IOC and its related entities may, based on the invoices and the certification documents issued by the Beijing Organising Committee, apply to the department designated by the State Taxation Administration for refund of the corresponding input VAT according to the taxes indicated on the invoices. The specific tax refund procedures shall be developed by the State Taxation Administration.
．．．．．． | | 五、国际奥委会及其相关实体在2019年6月1日至2022年12月31日期间，因从事与北京冬奥会相关的工作而在中国境内发生的指定清单内的货物或服务采购支出，对应的增值税进项税额可由国际奥委会及其相关实体凭发票及北京冬奥组委开具的证明文件，按照发票上注明的税额，向税务总局指定的部门申请退还，具体退税流程由税务总局制定。
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