2018-07-16
Two Categories of Cultural Technological Service Enterprises will Enjoy 15% Preferential Tax Policy

Recently, five ministries, namely Ministry of Finance, State Administration of Taxation, Ministry of Commerce, Ministry of Science and Technology as well as National Development and Reform Commission jointly announced “Notice on Extending the Income Tax Policy for Technologically-Advanced Service Enterprises in the Service Trade Innovation and Development Pilot Area nationwide”. Since January 1, 2018, the recognized technologically advanced service enterprises (service trade) have been subject to a corporate income tax rate of 15%. Two types of cultural and technical service enterprises are in this scope: digital production of cultural products and related services, including the use of digital technology to digitally transform and develop cultural content such as stage repertoire, music, art, cultural relics and intangible cultural heritage. The external translation, dubbing and production services for cultural products, whose application scope includes the two-way translation or dubbing of national cultural products with foreign languages.


所属类别: 行业资讯