• Announcement of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of Relevant Value-Added Tax Policies for Supporting the Development of Cultural Enterprises

• 财政部、税务总局关于延续实施支持文化企业发展增值税政策的公告

• (Announcement No. 61 [2023] of the Ministry of Finance and the State Taxation Administration)
• （财政部、税务总局公告2023年第61号）

• For the purpose of supporting the development of cultural enterprises, the continued implementation of relevant value-added tax (“VAT”) policies is hereby announced as follows:
• 为支持文化企业发展，现就延续实施有关增值税政策公告如下：

• I. The incomes from the sale of film copies (including digital copies), the assignment (including transfer and licensed use) of film copyrights, film distribution as well as film projection in rural areas obtained by film group companies (including member enterprises), film studios and other film enterprises engaged in the production, distribution and/or projection of films as approved by film departments (including those at the central, provincial, prefecture and county levels) according to their respective functions and powers shall be exempt from VAT. General taxpayers may choose to calculate and pay VAT on urban film projection services through the simple tax computation method in accordance with the policies currently in force.
• 　　一、对电影主管部门（包括中央、省、地市及县级）按照职能权限批准从事电影制片、发行、放映的电影集团公司（含成员企业）、电影制片厂及其他电影企业取得的销售电影拷贝（含数字拷贝）收入、转让电影版权（包括转让和许可使用）收入、电影发行收入以及在农村取得的电影放映收入，免征增值税。一般纳税人提供的城市电影放映服务，可以按现行政策规定，选择按照简易计税办法计算缴纳增值税。

• II. The basic digital cable television maintenance fees and the basic cable television fees in rural areas collected by radio and television operating and service enterprises shall be exempt from VAT.
• 　　二、对广播电视运营服务企业收取的有线数字电视基本收视维护费和农村有线电视基本收视费，免征增值税。

• III. This Announcement shall be implemented until December 31, 2027.
• 　　三、本公告执行至2027年12月31日。

• 特此公告。

• Ministry of Finance
• 财政部

• State Taxation Administration
• 税务总局

• September 22, 2023
• 2023年9月22日