The animation production cycle is long, the initial investment is large, and the financial pressure is overloaded. However, there is no need to worry about this, for the animation enterprise that meets the requirements, the state and local have relevant tax incentives to support.
The preferential tax policies of the animation industry:
(1) Where in line with the state's relevant high-tech, electronic information and "double soft" enterprise tax incentives, by the tax department for tax exemption and reduction procedures.
(2) Enterprises independently developed and produced animation products, can apply for enjoyment of the state's current encouragement of the software industry to progress in the relevant value-added tax, income tax incentives.
(3) For newly recognized animation enterprises, the enterprise income tax can enjoy two exemptions and three halves.
(4) For enterprises that pay taxes of more than 500,000 yuan, they can apply to enjoy the VAT and enterprise income tax incentives given by the local tax parks.
How to do tax planning for the animation industry:
VAT incentive: 65%-90% tax incentive after the local paid finance (50%);
Enterprise income tax incentive: 65%-90% tax incentive after the local paid finance (40%).
This policy can be superimposed on the above policies, such as "two exemptions and three halves", and there is no conflict in the enjoyment of the superimposed.
Note: This policy is a headquarters economy investment policy, without the need for enterprises to relocate to the station, and does not require enterprises to send personnel to work in the local area, but only need to be registered locally to pay taxes, and to achieve the amount of tax revenue to enjoy the tax incentives.
I hope that these several tax incentives for the animation industry can give you help, hope to adopt!