Legal analysis: Beijing Winter Olympics volunteers are divided into three categories, including Games volunteers, city volunteers, social volunteers. It is understood that the number of volunteers recruited for the Beijing Winter Olympics Games will be 27,000, and the number of volunteers recruited for the Winter Paralympics Games will be 12,000, and the Winter Paralympics Games volunteers will be mainly retained from the Winter Olympics Games volunteers. Race Volunteers and Social Volunteers launched global recruitment on December 5, 2019, with a deadline of June 30, 2021. The accommodation and food of the Games Volunteers and Social Volunteers during the Games will be arranged by the Beijing Winter Olympics Organizing Committee, and there is no need for the volunteers to bear the costs. City volunteers will be coordinated and guaranteed by the relevant local government departments during the games.
Legal basis: "Notice on Tax Policy for the Beijing 2022 Winter Olympics and Winter Paralympics"
I. The following tax policies shall be implemented for the Beijing Organizing Committee for the 2022 Winter Olympics and Winter Paralympics (hereinafter referred to as the "Beijing Organizing Committee for the Winter Olympics")
(a) The tax policy for the television broadcasting of the Games obtained by the Beijing Organizing Committee for the Winter Olympics (hereinafter referred to as the Beijing Organizing Committee for the Winter Olympics) shall be implemented. (a) The Beijing Winter Olympic Organizing Committee shall be exempted from the payment of value-added tax on the share of income from the sale of television broadcasting rights and the share of income (in kind and in money) from the IOC's Global Partnership Program.
(2) The Beijing Organizing Committee for the Winter Olympic Games is exempted from VAT on domestic and international sponsorship income, concession income from the transfer of intangible assets (such as logos) and income from the sale of tickets under its market development program.
(3) The Beijing Organizing Committee for the Winter Olympic Games is exempted from the VAT payable on the income derived from the issuance of commemorative stamps in cooperation with the China Philatelic Corporation and the issuance of commemorative coins in cooperation with the People's Bank of China.
(4) The Beijing Organizing Committee for the Winter Olympic Games is exempted from the VAT payable on the income derived from broadcasting, internet, television and other media.
(v) Import tariffs and import VAT are exempted on imported materials freely donated by foreign governments and international organizations for use in the Beijing 2022 Winter Olympics.
(6) Exemption of customs duty and import VAT on equipment required for the construction of stadiums for the Beijing 2022 Winter Olympics that are fixed and inseparable from the stadium facilities, as well as consumables directly used for the competitions of the Beijing 2022 Winter Olympics and imported in the form of general trade. The scope and quantity list of imported equipment for the construction of Olympic stadiums and consumables for competitions enjoying the tax exemption policy shall be summarized by the Beijing Organizing Committee for the Winter Olympic Games and reported to the Ministry of Finance for examination and determination in consultation with the relevant departments.
(7) For other special materials imported by the Beijing Organizing Committee for the Winter Olympic Games, including sports equipment, medical testing equipment, safety and security equipment, transportation and communication equipment and technical equipment designated by the International Olympic Committee or international single sports organizations, which cannot be produced domestically or the performance of which does not satisfy the needs, the importation of such materials shall be handled in accordance with the provisions on temporary importation of goods during the period of the Games, and the materials which will be retained for use or disposed of after the end of the Games shall be handled in accordance with the relevant provisions and the official import procedures shall be handled in accordance with the relevant provisions. After the Games, if they are retained for use or sold, they shall go through the formal import procedures according to the relevant regulations and pay the import tax accordingly, among which the imported automobiles shall be taxed at a price not less than 90% of the price of a new car. The scope and quantity of the above temporary imported goods will be summarized by the Beijing Organizing Committee for the Winter Olympic Games and reported to the Ministry of Finance for examination and approval by the relevant departments.