1, the cultural project construction land has relief
In the service, for the enterprise has both temple land and barren mountains and forest land of the actual situation, according to the "Provisional Regulations on Urban Land Use Tax" about the religious temples, parks, scenic spots for their own use of land exempted from paying land use tax "provisions, and" the Circular of the Ministry of Finance and the State Administration of Taxation on the Policies Regarding Urban Land Use Tax on Occupied Land within the Scope of Enterprises of Deserted Mountains, Forestlands, Lakes, etc.
(Cai Shui [2014] No. 1) "For the occupied land within the scope of enterprises that have been exempted from urban land use tax in accordance with the regulations of the Provisional Regulations on Urban Land Use Tax on Religious Temples, Parks, Resorts and Historic Sites, from January 1, 2014, to December 31, 2015, a 50% reduction in the tax payable shall be applied. The provisions of the "urban land use tax according to the taxable amount by half", the local tax staff has 3 times in-depth enterprise on-site office.
2, cultural institutions "restructuring concessions" can continue to enjoy
Nanjing Banglian cable radio and television information industry limited company was originally the Nanjing Municipal Radio and Television Bureau funded the establishment of a subordinate institutions. The unit was restructured into a limited company in 2009, mainly engaged in radio, television, cable, wireless and other cultural industry projects, and has won a number of technical research results and national, provincial and municipal scientific and technological progress awards.
Expanded Information
Operating cultural institutions include: institutions engaged in the press and publication, broadcasting, film and television, and culture and the arts; restructuring, including the whole of the cultural institutions into enterprises and cultural institutions in the operation of the part of the divestment of the conversion into enterprises.
Operating cultural institutions into enterprises tax policy applies to the cultural system reform pilot areas of all the conversion of cultural units and not in the pilot areas of the conversion of the pilot units; cultural system reform pilot tax policy to support the development of culture applies to the cultural system reform pilot areas of all the cultural units and not in the pilot areas of the pilot units.
The tax incentives are mainly embodied in the following aspects: first of all, the provision of cultural services outside the territory of the foreign income is not levied on the business tax; film distribution enterprises to film screening units charged by the film distribution income is exempted from business tax.
Cultural units that incur losses due to natural disasters and other force majeure or by undertaking state-designated tasks are exempted from urban land-use tax and property tax on land and property used for business purposes upon approval. New cultural enterprises encouraged by the government are exempted from enterprise income tax for three years from the date of business registration. New cultural enterprises are those registered after January 1, 2004 and established from scratch.
Reference Baidu Encyclopedia-Tax Incentives