【摘 要】
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1影视出口增值税零税率政策实施财政部下发通知称,为进一步鼓励服务出口,决定对影视行业服务、离岸服务外包等出口服务适用增值税零税率政策。通知自2015年12月1日起执行。通
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1影视出口增值税零税率政策实施财政部下发通知称,为进一步鼓励服务出口,决定对影视行业服务、离岸服务外包等出口服务适用增值税零税率政策。通知自2015年12月1日起执行。通知明确,境内单位和个人向境外单位提供广播影视节目(作品)的制作和发行服务;技术转让服务、软件服务、电路设计及测试服务、信息系统服务、业务流程管理服务以及合同标的物在境外的合同能源服务管理;离岸服务外包业务等应税服务,适用增值税零税率政策。
A film and television export VAT zero-tax rate policy implementation Ministry of Finance issued a circular saying that in order to further encourage the export of services, decided to film and television industry services, offshore service outsourcing and other export services applicable value-added tax zero-tax policy. The notice will be effective from December 1, 2015. The notice clearly that domestic units and individuals to overseas units to provide radio and television programs (works) production and distribution services; technology transfer services, software services, circuit design and testing services, information systems services, business process management services and contractual objects in the overseas Of the contract energy service management; offshore service outsourcing business tax services, the application of zero-value-added tax policy.
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