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财政部海关总署国家税务总局关于文化体制改革中经营性文化事业单位转制后企业的若干税收政策问题的通知一、经营性文化事业单位转制为企业后,免征企业所得税。对享受宣传文化发展专项资金优惠政策的转制单位和企业,2005年度照章征收企业所得税,从2006年度起免征企业所得税。但上述单位和企业,从2006年度起不再享受与所得税有关的宣传文化发展专项资金优惠政策。二、经营性文化事业单位转制为企业后,原有的增值税优惠政策继续执行。三、由财政部门拨付事业经费的文化单位转制为企业,对其自用房产、土地和车船免征房产税、城镇土地使用税和车船使用税。四、文化产品出口按照国家现行税法规定享受出口退(免)税政策。五、对在境外提供文化劳务取得的境外收入不征营业税,免征企业
Ministry of Finance, General Administration of Customs, State Administration of Taxation, Several Revenue Policy Issues Concerning Businesses after Commercialized Cultural Institutions Transforming in Cultural System Reform I. Circular of the Ministry of Finance of the People ’s Republic of China on the Exemption of Enterprise Income Tax after Transforming into Business for Operating Cultural Institutions. For those units and enterprises that enjoy the preferential policies for special funds for propaganda and culture development, the enterprise income tax will be levied according to regulations in 2005 and the enterprise income tax will be exempted from 2006 onwards. However, the above units and enterprises no longer enjoy preferential policies on special funds for propaganda and cultural development related to income tax since 2006. Second, the operating cultural institutions transformed into enterprises, the original VAT preferential policies continue to be implemented. 3. The cultural units appropriated for their work by the financial department shall be converted into enterprises, and the property tax, urban land use tax and vehicle use tax shall be exempted for their own property, land and vehicles. IV. Export of Cultural Products Enjoy the export tax refund (exemption) policy in accordance with the current tax laws of the country. V. No overseas sales tax on overseas cultural services provided shall be exempted from business tax