(2) The Beijing Organizing Committee for the Winter Olympic Games shall be 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 obtained from its market development programs.
(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 shall be exempted from the value-added tax payable on the income derived from broadcasting, Internet, television and other media.
(v) Exemption from import tariffs and import VAT on imported materials donated by foreign governments and international organizations for use in the Beijing 2022 Winter Olympics on a free-of-charge basis.
(6) The import of 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, imported in the form of general trade are exempted from customs duties and import-related value-added tax. The scope and quantity list of the imported equipment for the construction of Olympic stadiums and consumables for competition use enjoying the tax exemption policy shall be summarized by the Beijing Winter Olympic Organizing Committee 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 official import formalities shall be carried out according to the provisions of the temporary importation of goods during the period of the Games, and the goods retained for use or sold after the end of the Games shall be processed according to the relevant provisions and the official import formalities shall be carried out according to the provisions of the relevant regulations. 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, of 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 list 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.
(8) The Beijing Organizing Committee for the Winter Olympic Games shall be exempted from value-added tax, consumption tax and land value-added tax on the income from the re-sale of the donated goods and the transfer of assets after the Games. The Beijing Organizing Committee for the Winter Olympic Games shall be exempted from the value-added tax payable on the sponsorship materials allocated to its branches, and the Beijing Organizing Committee for the Winter Olympic Games shall provide the competent tax authorities with the documents proving the scope of "branches" for the filing of the tax reduction and exemption.
(ix) The Beijing Organizing Committee for the Winter Olympic Games shall be exempted from the payment of stamp duty on the business books used by the Beijing Organizing Committee for the Winter Olympic Games and on the taxable certificates of all kinds of contracts signed by the Beijing Organizing Committee for the Winter Olympic Games.
(j) The Beijing Organizing Committee for the Winter Olympic Games shall be exempted from the payment of vehicle tax and vehicle purchase tax on newly purchased vehicles.
(xi) The Beijing Organizing Committee for the Winter Olympic Games shall be exempted from enterprise income tax.
(xii) The high-grade cosmetics commissioned by the Beijing Organizing Committee for the Winter Olympic Games are exempted from the consumption tax payable.
The specific administrative measures shall be separately stipulated by the State Administration of Taxation.
(xiii) Documents, books, audio-visuals and CD-ROMs related to the Beijing 2022 Winter Olympic Games imported by mail from abroad by the International Olympic Committee, international single sports organizations and other social organizations and not reaching the domestic market shall be exempted from customs duty and import-related value-added tax within a reasonable quantity. The specific standard of reasonable quantity shall be determined by the General Administration of Customs. Models, drawings, drawing boards, CD-ROMs of electronic documents, design instructions and thumbnails, and other planning and design programs imported for the construction of the Olympic venues are exempted from tariffs and import-related VAT.
(xiv) The Beijing Organizing Committee for the Winter Olympic Games shall be exempted from the value-added tax payable on the income from catering services, accommodation, leasing, referral services and charge cards obtained by the Beijing Organizing Committee for the Winter Olympic Games.
(xv) Exemption from the cultivated land occupation tax for the cultivated land occupied for the construction of the venues of the Beijing 2022 Winter Olympic Games and their supporting facilities.
(xvi) According to the Host City Contract for the Beijing 2022 Winter Olympic Games (hereinafter referred to as the Host City Contract) signed by the Chinese Olympic Committee, the host city and the International Olympic Committee, the Beijing Organizing Committee for the Winter Olympic Games is fully responsible for and organizes the hosting of the Beijing 2022 Winter Paralympic Games, and the revenues obtained by it from the Beijing 2022 Winter Paralympic Games and its tax-related expenditures incurred are executed mutatis mutandis the tax policies of the Beijing 2022 Winter Olympics."