[Finance and Taxation (2009) 63] on the animation

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Supporting the development of animation industry on tax policy issues related to notice
Tax [2009] 65

Provinces, autonomous regions, municipalities, separately listed cities (bureaus), state and local taxation bureaus:
First, on the VAT
In the December 31, 2010, on the value-added tax general taxpayer is selling its own animation business development and production of animation software, according to 17% VAT tax rate, the actual tax burden of its more than 3% value-added part Jizhengjitui policy implementation. Refund amount is calculated as: Yingtuishuie = tax benefits of current taxes imposed animation software - enjoy the tax benefits of the current animation software sales excluding tax × 3%. Animation software exports are exempted from VAT. The scope of the animation software, according to "Ministry of Culture, Ministry of Finance State Administration of Taxation on the issuance of" animation enterprise management (Trial) "notice" (Man City [2008] No. 51) of the regulations.
Second, on the corporate income tax
Animation companies identified by the independent development,outsourcing and globalization, production and animation products, may apply for the state's software industry to encourage the development of the existing preferential income tax policy.
Third, on the business tax
Animation of the animation business for the development of animation products compiled script, image design, background design, animation design, storyboard, animation, filming, scanning line, color, picture synthesis, dubbing, scoring, sound synthesis, editing,custom software development, subtitling , compression transcoding (for network animation,Outsourcing Solution For Retail Goods, mobile animation format adapter) services, in the December 31, 2010 temporarily reduced rate of 3% business tax rate.
Fourth, with regard to import duties and import VAT
Recognized by the State Council departments of independent animation development, production and animation direct product,Offshore outsourcing, and where imported goods may be exempt from import duties and import VAT preferential policies. Specific range of goods duty-free and Management of the relevant departments shall be formulated separately by the Ministry of Finance.
Fifth, the notice referred to animation companies and independent development, production and animation products, recognized standards and certification procedures,Localization Software, in accordance with the "Ministry of Culture, Ministry of Finance State Administration of Taxation on the issuance of" animation enterprise management (Trial) "notice" (Man City [2008] No. 51) of the regulations.
VI, this notice from January 1, 2009 implementation date.

Ministry of State Administration of Taxation
July 17, 2009