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The Ministry of Finance and the State Administration of Taxation recently issued a notice to clarify the preferential policies related to value-added tax and business tax for the animation industry and publicity and cultural undertakings

the notice on the value added tax and business tax policies of the animation industry issued by the two departments clearly stipulates that animation enterprises that are general taxpayers of value-added tax selling their independently developed and produced animation software will be subject to value-added tax at the rate of 17%, and the part with an actual value-added tax burden of more than 3% will be subject to the policy of immediate collection and refund. Animation software exports are exempt from value-added tax. The implementation time is from January 1st, 2013 to December 31st, 2017

in addition, animation enterprises 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, Qinghai, Ningxia and Xinjiang provide animation script compilation, image design, background design, animation design, camera splitting, animation production, shooting Line drawing, coloring, picture synthesis, dubbing, music dubbing, sound synthesis, editing, subtitle production, compression transcoding (for online animation, animation format adaptation) services, as well as the transfer of animation copyright in China (including the authorization and sublicense of animation brand, image or content), business tax will be levied at a reduced rate of 3%. The implementation time is from January 1, 2013 to July 31, 2013, when biomedical materials science and engineering are always inseparable from their end use products (generally referred to as medical implants)

according to the two departments' notice on how to select the parameters of universal metal material testing machine on continuing the preferential policies of cultural value-added tax and business tax, the preferential policies of value-added tax and business tax for publicity and cultural undertakings will be continued after appropriate adjustments are made by the end of 2017

from January 1, 2013 to December 31, 2017, the policy of 100% advance and refund of value-added tax will be implemented in the publishing process for seven categories of publications, including newspapers and periodicals specially published for children, textbooks for primary and secondary school students, newspapers and periodicals specially published for the elderly, ethnic minority written publications, Braille books and Braille periodicals

in addition, the printing or production business of ethnic minority written publications and the printing business of printing enterprises in Xinjiang Uygur Autonomous Region listed in the annex of the notice will be subject to the policy of 100% VAT refund

at the same time, book wholesale and retail value-added tax will be exempted. The ticket income of science popularization units and the ticket income of science popularization activities carried out by Party and government departments and science and technology associations at and above the county level (including county-level cities, districts and banners) are exempted from business tax. The income from the transfer of the broadcasting right of popular science film and television works from overseas units to domestic popular science units shall be exempted from business tax

in order to further plug tax loopholes, prevent and crack down on the illegal acts of falsely issuing special VAT invoices and defrauding export tax rebates, the two departments also issued the notice on several VAT policies to prevent tax risks a few days ago, which will be implemented from January 1, 2014

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