The full text of the notice is as follows:
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the Propaganda Department of the Party Committee, the Finance Bureau of Xinjiang Production and Construction Corps, and the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning:
In order to implement the relevant provisions of the Notice of the General Office of the State Council on Printing and Distributing Two Provisions on Further Supporting the Development of Cultural Enterprises in the Reform of Cultural System (Guo Ban Fa [20 18] 124), further deepen the reform of cultural system, and continue to promote the transformation of state-owned cultural institutions into enterprises, we are hereby notified as follows:
First, business cultural institutions can enjoy the following preferential tax policies when they are transformed into enterprises:
(1) Where a business cultural institution is transformed into an enterprise, it shall be exempted from enterprise income tax within five years from the date of registration. Enterprises that have completed the transformation before 20 18 12 3 1 may continue to be exempted from enterprise income tax for five years from 20 19 10.
(two) the cultural units funded by the financial department are transformed into enterprises, and the property tax for their own use shall be exempted within five years from the date of registration. Enterprises that have completed the transformation before 20 18 12 3 1 may continue to be exempted from property tax for five years from 20 19 10.
(3) A cultural enterprise formed by stripping the publishing and printing business and the corresponding operating assets from the party newspapers and periodicals shall be exempted from value-added tax on the publishing income and printing income of the party newspapers and periodicals from the date of registration.
(4) Enterprise income tax, value-added tax, urban maintenance and construction tax, deed tax, stamp duty, etc. If the transformation of business cultural institutions involves asset appraisal and appreciation, asset transfer or transfer, they shall enjoy corresponding preferential tax policies in accordance with the existing regulations.
The above-mentioned "commercial cultural institutions" refer to institutions engaged in news publishing, radio, film and television, culture and art, and the transformation includes overall transformation and divestiture transformation. Among them, the overall transformation includes: (books, audio and video, electronics) publishing houses, non-current newspaper publishing units, Xinhua Bookstore, art troupe, film studio, film (distribution, screening) companies, theaters, key news websites and so on. ; The divestiture transformation includes: news media advertising, printing, distribution, transmission network and other parts, as well as film and television drama and other program production and sales institutions, divested from the business system and transformed into enterprises.
The above-mentioned "registration date of transformation" refers to the date when the operating cultural institution is transformed into an enterprise and registered as an enterprise legal person. For the operating cultural institutions that have registered as legal persons before the transformation, they shall complete the transformation and enjoy the preferential tax policies stipulated in this notice according to the date when the legal person of the institution cancels the registration or approves the establishment of a verification institution (if the legal person of the institution has not registered before the transformation).
The above-mentioned "transformation completed before 20 18 12 3 1" means that the operating cultural institution has been transformed into an enterprise before 20 18 12 3 1, and has registered as an enterprise legal person, but has not gone through the cancellation registration of the legal person of the institution (.
Before the issuance of this notice, the transformed cultural enterprises that have been found to enjoy the preferential tax policies of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Publicity Department of the Communist Party of China on Continuing to Implement Certain Tax Policies for the Transformation of Operating Cultural Institutions into Enterprises (Cai Shui [2014] No.84) can enjoy the preferential tax policies according to the provisions of this notice.
Two, enjoy preferential tax policies for cultural transformation enterprises should also meet the following conditions:
(a) restructuring according to the approval of the relevant departments.
(2) The transformed cultural enterprise has been registered as an enterprise legal person.
(three) before the overall restructuring, the institution as a legal person has been registered, and after the restructuring, the establishment and cancellation of the institution as a legal person have been cancelled; Before the overall restructuring, the legal person registration of public institutions has not been carried out, and the establishment of the institution has been cancelled after the restructuring.
(four) has signed a labor contract with all employees, according to the enterprise approach to participate in social insurance.
(five) the transformation of cultural enterprises to introduce non-public capital and overseas capital must comply with national laws, regulations and policies; If the change of capital structure should be approved according to law, it should be approved by the competent department of industry and the state-owned cultural assets supervision department.
This notice applies to all cultural units that have been transformed. The identification of cultural enterprises under the transformation of the central government shall be determined and announced by Publicity Department of the Communist Party of China in conjunction with the Ministry of Finance and State Taxation Administration of The People's Republic of China; The identification of local transformed cultural enterprises shall be determined and published by local propaganda departments at all levels in conjunction with finance and taxation departments at the same level in accordance with the registration management authority, and copied to Publicity Department of the Communist Party of China, Ministry of Finance and State Taxation Administration of The People's Republic of China according to procedures.
If the name of the transformed cultural enterprise has changed, and the main business has not changed, the consent letter issued by the office of the leading group for cultural system reform and development at the same level can be used to go through the formalities of change with the competent tax authorities; If the main business changes, it shall be re-identified in accordance with the conditions stipulated in this article.
Three, the transformation of cultural enterprises, should be in accordance with the relevant provisions of the management of preferential tax procedures, to declare and enjoy preferential tax policies.
The enterprise shall keep the reply letter of the restructuring plan, the business license of the enterprise, the certificate that the establishment management organ at the same level has cancelled the establishment of the enterprise, the cancellation of the legal person of the institution, the relevant materials for signing the labor contract with the on-the-job employees, participating in the social insurance system according to the enterprise law, and the approval documents of the relevant departments for introducing non-public capital and overseas capital and changing the capital structure for future reference. The tax department shall strengthen the follow-up management according to law.
Four, the unrecognized transformed cultural enterprises or transformed cultural enterprises do not meet the provisions of this notice, and shall not enjoy the relevant preferential tax policies. Where preferential treatment has been enjoyed, the competent tax authorities shall recover the tax reduced or exempted.
Five, the enterprises that have been transformed according to the provisions of this notice should be reduced or exempted. If they have been collected and put into storage before the issuance of this notice, the tax payable can be deducted or returned during the later tax payment period.
VI. The implementation period of the tax policy stipulated in this Notice is 20 19 1 to 2023 12 3 1.
Enterprises that enjoy the tax policies in Items (1) and (2) of Article 1 of this Notice on February 3, 2023 may continue to enjoy them until the expiration of five years.
The Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Publicity Department of the Communist Party of China on Continuing to Implement Certain Tax Policies for Transforming Operating Cultural Institutions into Enterprises in the Cultural System Reform (Cai Shui [2014] No.84) has been suspended since 20 19 1.