Ministry of Finance, State Administration of Taxation of the New Deal animation software exports are

Xinhua Beijing January 2 (Reporter Gao , Han Jie ) Ministry of Finance , State Administration of Taxation recently issued a notice to clear the animation industry and promotion of cultural undertakings VAT and business tax related incentives.

      Two departments "on the animation industry value-added tax and business tax policy notice" clearly belonging to the VAT general taxpayer animation companies to sell their own development and production of animation software , at 17 % of the rate of VAT , the VAT on its actual part of the tax burden than 3% of the withdrawal tax policy . Animation software exports are exempted from VAT . Execution time since January 1, 2013 to December 31, 2017 .

      In addition , registered in Hebei, Shanxi, Inner Mongolia, Liaoning ( including Dalian ) , Jilin, Heilongjiang , Jiangxi, Shandong ( including Qingdao ) , Henan, Hunan, Guangxi , Hainan, Chongqing, Sichuan, Guizhou, Yunnan , Tibet, Shaanxi, Gansu, animation companies Qinghai , Ningxia, Xinjiang , for the development of animation products provide animation script compilation , image design , background design , animation design, storyboard , animation , filming , scanning line , color, picture synthesis , voice , music , sound synthesis , editing , subtitling , compression codecs ( network-oriented animation, mobile phone animation format adaptation ) services , and the transfer of the copyright in the territory of anime (including animation brand , image , or content licensing and re- licensing ) , levied at the reduced rate of 3% sales tax. Execution time since January 1, 2013 to July 31, 2013 .

      According to the two departments "on the continuation of propaganda and cultural value-added tax and business tax incentives notice" before the end of 2017 , on the promotion of cultural undertakings VAT and business tax incentives make the appropriate adjustments to continue.

      Since January 1, 2013 until December 31, 2017 , is designed for children published on newspapers and periodicals, primary and secondary school students textbooks specially designed for the elderly publishing newspapers and periodicals, minority language publications, Braille books and Braille journals and other publications to perform 100% of the seven categories refunds of VAT policy in the publishing sectors .

      In addition , 100% of the printing business for the implementation of VAT minority language publications printed or produced and included in the notice of attachment business printing enterprise Xinjiang refunds of policy .

      Meanwhile , exemption books wholesale, retail VAT. Ticket sales for the science unit in ticket sales , as well as the county ( including county-level cities, districts , flag ) and above the county party and government departments and science activities undertaken CAST exempted from business tax . Science unit transfers of film and television work overseas broadcasting rights to the domestic science unit achieved revenues exempt from sales tax.

      In order to plug tax loopholes to prevent and combat VAT invoices to defraud export tax rebates violations, the two departments have recently issued "on the prevention of certain risks VAT tax policy notice" , effective from January 1, 2014 .