• Announcement of the Ministry of Finance, the State Taxation Administration and the Publicity Department of the CPC Central Committee on Continuing the Implementation of Relevant Tax Policies Regarding the Transformation of Cultural Public Institutions with For-Profit Operations into Enterprises During the Cultural System Reform

• 财政部、税务总局、中央宣传部关于延续实施文化体制改革中经营性文化事业单位转制为企业有关税收政策的公告

• (Announcement No. 71 [2023] of the Ministry of Finance, the State Taxation Administration and the Publicity Department of the CPC Central Committee)
• （财政部、税务总局、中央宣传部公告2023年第71号）

• For the purpose of further deepening the cultural system reform, relevant tax policies regarding the transformation of cultural public institutions with for-profit operations into enterprises are hereby announced as follows:
• 为进一步支持深化文化体制改革，现将经营性文化事业单位转制为企业有关税收政策公告如下：

• I. Cultural public institutions with for-profit operations that are transformed into enterprises may enjoy the following preferential tax policies:
• 　　一、经营性文化事业单位转制为企业，可以享受以下税收优惠政策：

• (1) Cultural public institutions with for-profit operations that are transformed into enterprises shall be exempt from enterprise income tax within five years from the date of registration of transformation.
• （一）经营性文化事业单位转制为企业，自转制注册之日起五年内免征企业所得税。

• (2) Cultural entities funded by appropriations from the finance departments that are transformed into enterprises shall be exempt from property tax on their self-used real estate within five years from the date of registration of transformation.
• （二）由财政部门拨付事业经费的文化单位转制为企业，自转制注册之日起五年内对其自用房产免征房产税。

• (3) Cultural enterprises formed with the publication and printing business and corresponding operating assets as divestitures from the CPC newspapers and journals shall be exempt from value-added tax (“VAT”) on the revenue from the publication and printing of the CPC newspapers and journals from the date of registration.
• （三）党报、党刊将其发行、印刷业务及相应的经营性资产剥离组建的文化企业，自注册之日起所取得的党报、党刊发行收入和印刷收入免征增值税。

• (4) As for the enterprise income tax, VAT, urban maintenance and construction tax, deed tax, stamp duty, and other taxes involved in the appreciation of assessed assets and asset transfer or grant during the transformation of cultural public institutions with for-profit operations into enterprises, the corresponding preferential tax policies shall apply if the existing provisions are complied with.
• （四）对经营性文化事业单位转制中资产评估增值、资产转让或划转涉及的企业所得税、增值税、城市维护建设税、契税、印花税等，符合现行规定的享受相应税收优惠政策。

• The aforementioned “cultural public institutions with for-profit operations” means the public institutions that are engaged in press, publication, radio, film, television, culture, and arts. Transformation includes transformation in entirety and transformation by divestiture. Transformation in entirety includes the transformation of (book, video and audio, and electronic) publishing houses, publishers of newspapers and periodicals that do not cover current affairs and politics, Xinhua book stores, artistic institutes or organizations, film production factories, film (distribution and projection) companies, cinemas and theatres, and major news websites, among others, into enterprises in their entirety. Transformation by divestiture includes the transformation into enterprises by divesting the system of public institutions of the advertising, printing, distribution, transmission network, and other parts of the news media as well as the film, television, and other program production and sales institutions.
• 上述所称“经营性文化事业单位”，是指从事新闻出版、广播影视和文化艺术的事业单位。转制包括整体转制和剥离转制。其中，整体转制包括：（图书、音像、电子）出版社、非时政类报刊出版单位、新华书店、艺术院团、电影制片厂、电影（发行放映）公司、影剧院、重点新闻网站等整体转制为企业；剥离转制包括：新闻媒体中的广告、印刷、发行、传输网络等部分，以及影视剧等节目制作与销售机构，从事业体制中剥离出来转制为企业。

• The aforementioned “date of registration of transformation” means the date on which a cultural public institution with for-profit operations is transformed into an enterprise and registered as an enterprise legal person. A cultural public institution with for-profit operations that has been registered as an enterprise legal person before transformation shall enjoy the preferential tax policies specified in this Announcement from the date of deregistration of its status of a public institution legal person or the date of official approval of cancellation of its public institution staffing (if it has not been registered as a public institution legal person before transformation) when the transformation is deemed completed.
• 上述所称“转制注册之日”，是指经营性文化事业单位转制为企业并进行企业法人登记之日。对于经营性文化事业单位转制前已进行企业法人登记，则按注销事业单位法人登记之日，或核销事业编制的批复之日（转制前未进行事业单位法人登记的）确定转制完成并享受本公告所规定的税收优惠政策。

• II. Cultural enterprises enjoying preferential tax policies after transformation shall satisfy all of the following conditions:
• 　　二、享受税收优惠政策的转制文化企业应同时符合以下条件：

• (1) Their transformation is completed in accordance with the official approvals of the relevant departments.
• （一）根据相关部门的批复进行转制。

• (2) After transformation, they have been registered as enterprise legal persons.
• （二）转制文化企业已进行企业法人登记。

• (3) If they were registered as public institution legal persons before transformation in entirety, after transformation, their public institution staffing has been cancelled, and they have been deregistered as public institution legal persons; and if they were not registered as public institution legal persons before transformation in entirety, after transformation, their public institution staffing has been cancelled.
• （三）整体转制前已进行事业单位法人登记的，转制后已核销事业编制、注销事业单位法人；整体转制前未进行事业单位法人登记的，转制后已核销事业编制。

• (4) They have entered into employment contracts with all current employees and participated in social insurance in accordance with the measures for enterprises.
• （四）已同在职职工全部签订劳动合同，按企业办法参加社会保险。

• (5) If they have absorbed non-public capital or overseas capital, they comply with the provisions of laws, regulations and policies issued by the state; and if the changes in their capital structures shall be subject to approvals in accordance with the law, the changes have been approved by the departments having jurisdiction over their respective industries and the state-owned cultural asset regulators.
• （五）转制文化企业引入非公有资本和境外资本的，须符合国家法律法规和政策规定；变更资本结构依法应经批准的，需经行业主管部门和国有文化资产监管部门批准。

• This Announcement shall apply to all cultural entities under transformation. The Publicity Department of the CPC Central Committee will, in conjunction with the Ministry of Finance and the State Taxation Administration, determine the cultural enterprises owned by the Central Government after transformation, and issue a list of them. According to the administrative power of registration, the publicity department at each level will, in conjunction with the finance and taxation departments at the same level, determine the cultural enterprises owned by the local government after transformation, and issue a list of them, with a copy thereof sent to the Publicity Department of the CPC Central Committee, the Ministry of Finance, and the State Taxation Administration under the prescribed procedure.
• 本公告适用于所有转制文化单位。中央所属转制文化企业的认定，由中央宣传部会同财政部、税务总局确定并发布名单；地方所属转制文化企业的认定，按照登记管理权限，由地方各级宣传部门会同同级财政、税务部门确定和发布名单，并按程序抄送中央宣传部、财政部和税务总局。

• Where a cultural enterprise on the list issued modifies its name but its main business remains unchanged, it may, based on a letter of consent to the modification from the publicity department of the CPC committee at the same level, undergo the modification formalities with the taxation authority having jurisdiction; or if its main business changes, redetermination shall be conducted according to the conditions specified herein.
• 已认定发布的转制文化企业名称发生变更的，如果主营业务未发生变化，可持同级党委宣传部门出具的同意变更函，到主管税务机关履行变更手续；如果主营业务发生变化，依照本条规定的条件重新认定。

• III. After transformation, a cultural enterprise shall, upon determination, undergo the formalities for enjoying preferences in accordance with the provisions on the administration of relevant tax preferences to declare for enjoying preferential tax policies. The enterprise shall retain for future inspection the official reply approving the transformation plan, the enterprise's business license, the certificate of cancellation of public institution staffing issued by the staffing administrative authority at the same level and the certificate of deregistration as a public institution legal person, the relevant materials proving that it has entered into employment contracts with current employees and participated in the social insurance system in accordance with the measures for enterprises, and the approval documents issued by the relevant departments for absorption of non-public capital or overseas capital and the change of its capital structure, among others, and the taxation department shall strengthen follow-up administration in accordance with the law.
• 　　三、经认定的转制文化企业，应按有关税收优惠事项管理规定办理优惠手续，申报享受税收优惠政策。企业应将转制方案批复函，企业营业执照，同级机构编制管理机关核销事业编制、注销事业单位法人的证明，与在职职工签订劳动合同、按企业办法参加社会保险制度的有关材料，相关部门对引入非公有资本和境外资本、变更资本结构的批准文件等留存备查，税务部门依法加强后续管理。

• IV. Where, after transformation, a cultural enterprise has not been determined or does not comply with the provisions of this Announcement, it shall not enjoy the relevant preferential tax policies. If it has enjoyed them, the taxation authority having jurisdiction shall recover the amounts of tax reduction or exemption.
• 　　四、未经认定的转制文化企业或转制文化企业不符合本公告规定的，不得享受相关税收优惠政策。已享受优惠的，主管税务机关应追缴其已减免的税款。

• V. Where any tax on an enterprise after transformation shall be reduced or the enterprise shall be exempt from any tax after transformation in accordance with this Announcement but the tax has been paid to the state treasury before this Announcement is issued, the tax may decrease the tax payable in subsequent tax periods or be refunded from the state treasury.
• 　　五、对已转制企业按照本公告规定应予减免的税款，在本公告下发以前已经征收入库的，可抵减以后纳税期应缴税款或办理退库。

• VI. The tax policies as prescribed in this Announcement shall be in force until December 31, 2027. If an enterprise has not enjoyed the tax policies as prescribed in subparagraphs (1) and (2) of Article 1 of this Announcements for five years by December 31, 2027, the enterprise may continue enjoying the policies until the expiration of the five-year period.
• 　　六、本公告规定的税收政策执行至2027年12月31日。企业在2027年12月31日享受本公告第一条第（一）、（二）项税收政策不满五年的，可继续享受至五年期满为止。

• 特此公告。

• Ministry of Finance
• 财政部

• State Taxation Administration
• 税务总局

• Publicity Department of the CPC Central Committee
• 中央宣传部

• October 23, 2023
• 2023年10月23日