Sales of self-developed animation software, the value-added tax exceeds the tax burden to be refunded.
Subject of enjoyment
General taxpayer of animation enterprise value-added tax
Preferential content
1 October 20 18,1to February 2023, 12, 3 1, the general taxpayers of animation enterprises sell their own animation software, and the part with actual VAT tax burden exceeding 3% is subject to the policy of immediate refund.
Enjoy conditions
1. Enterprises enjoying this policy are animation enterprises recognized by recognized institutions.
2. An animation enterprise applying for recognition shall meet the following criteria at the same time:
(1) Enterprises legally established in China.
(2) The main income of an animation enterprise from operating animation products accounts for more than 60% of the total income of the enterprise in that year.
(3) The self-developed animation products account for more than 50% of the main income.
(4) Professionals with college education or passed the national professional certification for animation talents, engaged in animation product development or technical services accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year.
(5) Having the technical equipment and places required for engaging in the development of animation products or corresponding services.
(6) R&D funds for animation products account for more than 8% of the company's annual operating income.
(7) The content of animation products is positive and healthy, and there is no content prohibited by laws and regulations.
(eight) the enterprise has clear property rights, standardized management and law-abiding operation.
3. The animation products independently developed and produced refer to the animation products (excluding animation derivatives) independently created, developed, designed, produced, and performed by animation enterprises, which conform to Article 5 of the Administrative Measures for the Accreditation of Animation Enterprises (for Trial Implementation) (Shi Wenfa [2008] No.51); Only foreign animation creativity is simply outsourcing, simple imitation or simple offshore manufacturing, which has neither independent intellectual property rights nor core competitiveness.
4. Animation software conforms to the relevant provisions of software products:
(1) Software products refer to information processing programs and related documents and data. Software products include computer software products, information systems and embedded software products. Embedded software products refer to software products embedded in computer hardware and machinery and equipment and sold together with them, which constitute an integral part of computer hardware and machinery and equipment.
(2) Obtaining the computer software copyright registration certificate issued by the copyright administrative department.
Policy basis
1. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Continuing the VAT Policy of Animation Industry (Caishui [2018] No.38)
2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Culture and Ministry of Finance, on Printing and Distributing the Administrative Measures for Identification of Animation Enterprises (Trial) (Shi Wenfa [2008] No.51)
3. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Value-added Tax Policy of Software Products (Caishui [201]100)
4. Article 1 of Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (202 1 No.6)
Eligible animation design and other services can choose to apply the simple tax calculation method to calculate and pay VAT.
Subject of enjoyment
General taxpayers of value-added tax are recognized as animation enterprises.
Preferential content
If the general taxpayer of value-added tax is identified as an animation enterprise, when the following taxable acts occur, he can choose to apply the simple taxation method to calculate the tax payment: animation script writing, image design, background design, animation design, camera shooting, line drawing, coloring, picture synthesis, dubbing, soundtrack, sound effect synthesis, editing, subtitle production, compression transcoding (for network animation and mobile phone animation format adaptation) services provided for animation product development,
Enjoy conditions
1. Enterprises enjoying this policy are animation enterprises recognized by recognized institutions.
2. An animation enterprise applying for recognition shall meet the following criteria at the same time:
(1) Enterprises legally established in China.
(2) The main income of an animation enterprise from operating animation products accounts for more than 60% of the total income of the enterprise in that year.
(3) The self-developed animation products account for more than 50% of the main income.
(4) Professionals with college education or passed the national professional certification for animation talents, engaged in animation product development or technical services accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year.
(5) Having the technical equipment and places required for engaging in animation product development or corresponding services.
(6) R&D funds for animation products account for more than 8% of the company's annual operating income.
(7) The content of animation products is positive and healthy, and there is no content prohibited by laws and regulations.
(eight) the enterprise has clear property rights, standardized management and law-abiding operation.
3. The animation products independently developed and produced refer to the animation products (excluding animation derivatives) independently created, developed, designed, produced, and performed by animation enterprises, which conform to Article 5 of the Administrative Measures for the Accreditation of Animation Enterprises (for Trial Implementation) (Shi Wenfa [2008] No.51); Only foreign animation creativity is simply outsourcing, simple imitation or simple offshore manufacturing, which has neither independent intellectual property rights nor core competitiveness.
Policy basis
1. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), Appendix 2, Item 6, Item 2, Article 1 of the Provisions on Relevant Matters Concerning Changing Business Tax to Value-added Tax.
2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Culture and Ministry of Finance, on Printing and Distributing the Administrative Measures for Identification of Animation Enterprises (Trial) (Shi Wenfa [2008] No.51)
The export of animation software is exempt from VAT.
Subject of enjoyment
Taxpayers exporting animation software
Preferential content
The export of animation software is exempt from VAT.
Enjoy conditions
Animation software conforms to the relevant provisions of software products:
1. Software products refer to information processing programs and related documents and data. Software products include computer software products, information systems and embedded software products. Embedded software products refer to software products embedded in computer hardware and machinery and equipment and sold together with them, which constitute an integral part of computer hardware and machinery and equipment.
2. Obtain the software product registration certificate issued by the competent department of software industry or the computer software copyright registration certificate issued by the copyright administrative department.
Policy basis
1. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Value-added Tax Policy for Software Products (Caishui [201]100)
2. Articles 3 and 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing the VAT Policy of Animation Industry (Caishui [2065438+08] No.38).
Eligible animation companies can apply for preferential corporate income tax policies to encourage the development of the software industry.
Subject of enjoyment
Recognized animation enterprise
Preferential content
Recognized animation enterprises independently develop and produce animation products, and can apply for the current preferential enterprise income tax policies of the state to encourage the development of the software industry, that is, from the profit-making year, the enterprise income tax will be exempted from the first year to the second year, and the enterprise income tax will be halved at the statutory tax rate of 25% from the third year to the fifth year.
Enjoy conditions
1. Enterprises enjoying this policy are animation enterprises recognized by recognized institutions.
2. An animation enterprise applying for recognition shall meet the following criteria at the same time:
(1) Enterprises legally established in China.
(2) The main income of an animation enterprise from operating animation products accounts for more than 60% of the total income of the enterprise in that year.
(3) The self-developed animation products account for more than 50% of the main income.
(4) Professionals with college education or passed the national professional certification for animation talents, engaged in animation product development or technical services accounted for more than 30% of the total employees of the enterprise in that year, among which R&D personnel accounted for more than 10% of the total employees of the enterprise in that year.
(5) Having the technical equipment and places required for engaging in the development of animation products or corresponding services.
(6) R&D funds for animation products account for more than 8% of the company's annual operating income.
(7) The content of animation products is positive and healthy, and there is no content prohibited by laws and regulations.
(eight) the enterprise has clear property rights, standardized management and law-abiding operation.
3. The animation products independently developed and produced refer to the animation products (excluding animation derivatives) independently created, developed, designed, produced, and performed by animation enterprises, which conform to Article 5 of the Administrative Measures for the Accreditation of Animation Enterprises (for Trial Implementation) (Shi Wenfa [2008] No.51); Only foreign animation creativity is simply outsourcing, simple imitation or simple offshore manufacturing, which has neither independent intellectual property rights nor core competitiveness.
Policy basis
1. Article 2 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Supporting the Development of Animation Industry on Tax Policies (Caishui [2009] No.65).
2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Culture and Ministry of Finance, on Printing and Distributing the Administrative Measures for Identification of Animation Enterprises (Trial) (Shi Wenfa [2008] No.51)