Detailed explanation of the relevant person in charge of the Ministry of Capital and the State Administration of Taxation and the Ministry of Labor and Taxation of the Ministry of Taxation Expoves how film companies enjoy the VAT tax refund policy

Recently, the "Announcement of the Police and Measures of the Economy" (Guofa [2022] No. 12) and the "Announcement on the Scope of Industry of the General Administration of Taxation of the Ministry of Finance on expanding the full refund of the value -added tax retention policy industry" (Announcement No. 21, 2022 No. 21 ) Waiting for the publicity, clarifying "further increased the value -added tax retaining policy efforts", and proposed to include 7 industries including culture, sports and entertainment into the relevant policy scope. Which film companies can enjoy the full retention tax refund? What is the effectiveness of policy relief? In response to the common concern of the film industry about the policy, the Film Bureau of the Central Propaganda Department, the State Taxation Administration's cargo and the relevant person in charge of the Ministry of Labor and Taxation made detailed answers.

—— Which film companies can enjoy the full value -added tax refund policy for VAT?

According to the relevant person in charge of the State Administration of Taxation, in accordance with the relevant provisions of the tax refund policy of small and micro enterprises issued on March 21 this year, small and micro enterprises in film companies can enjoy a full tax refund policy, that is, small and micro enterprises from 4 from 4 from 4 From the 1st month, you can apply for a monthly application to refund the incremental tax; the micro -enterprise can apply for a refund to the reserved tax on the stock from April 1, and the small enterprise can apply for a refund to the existing tax tax on the onerrise of the one from May 1st. Essence At the same time, in order to further increase the policy support for enterprises such as culture and other industries, and strive to stabilize market entities to stabilize employment, since July 2022, taxpayers in industries such as "culture, sports and entertainment" Medium -sized enterprises can enjoy the above -mentioned full tax refund policies. The film industry belongs to the category of the cultural industry. On the basis of voluntary applications, film companies that meet the conditions of tax refund can apply to the competent tax authority for tax refund in accordance with regulations.

——What precautions for film companies to apply for tax refund?

According to the relevant person in charge of the State Administration of Taxation, in accordance with the "Announcement of the General Administration of Taxation of the Ministry of Finance on expanding the full refund of the full return of value -added tax retention policy industry" (Announcement No. 21 of 2022), the tax refund policy industry After the expansion, the value -added tax sales of 13 industries such as "Culture, Sports and Entertainment" and "manufacturing" in the "Classification of the National Economic Industry" and "manufacturing" account for more than 50%of the total value -added tax sales of all VAT sales. Enterprises are covered by the full retention tax refund industry. If film companies meet this condition and meet the basic conditions for tax refund at the same time, they can apply for a full reserved tax refund in accordance with regulations. For taxpayers who have been qualified and risky, tax authorities will accelerate tax refunds to ensure that the taxpayer enjoys policy dividends as soon as possible.

——How does the tax refund policy effect on film companies?

The relevant person in charge of the Film Bureau of the Central Propaganda Department said that the value -added tax retaining policy has a significant support for film screening enterprises, especially in recent years. For example, Zhejiang Hengdian Cinema Line has a tax refund of 75 million yuan. The theaters invested by China Film Co., Ltd. have enjoyed 42 million yuan in tax refund. The Jiangsu Happy Blue Ocean Cinema line is expected to enjoy 33 million yuan in tax refund next step. The tax refund has played a role in increasing the cash flow of film companies and alleviating operating pressure.

——In the next step, how will the film industry promote policy implementation?

According to the relevant person in charge of the Film Bureau of the Central Propaganda Department, the film authorities at all levels will strengthen communication and close cooperation with the tax department, and conscientiously implement the requirements of the market entities to know and enjoy the requirements. Investment companies and film industry associations convey the key points of tax refund policies to the entire industry to ensure that no cinema misses policy dividends because of information omissions. At the same time, it will actively assist the taxation department to refine practical and precise policies to facilitate the tax refund business in the majority of film companies.

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