On December 18, 2008, the Ministry of Culture, the Ministry of Finance and the State Administration of Taxation issued the "Management Measures for the Recognition of Animation Enterprises (for Trial Implementation)" as No. 51 of the Ministry of Culture, the Ministry of Finance and the State Administration of Taxation, which defines an animation enterprise, which includes:
(a) cartoon creation enterprise;
(b) animation creation and production enterprise;
(c) network Animation (including cell phone animation) creation, production enterprises;
(4) animation stage drama (program) production, performance enterprises;
(5) animation software development enterprises;
(6) animation derivative products research and development, design enterprises.7
Article 5 The animation products referred to in these Measures include:
(1) Comics: single-panel and multi-panel comics (a) Comics: single-panel and multi-frame comics, illustrations, comic books, animated books, comic books, comic books, comic books, comic books, comic books, comic books, etc.;
(b) animation: animated movies, animated TV dramas, animated shorts, animated audio-visual products, film and television effects in the animation clips, science and education, military, meteorological, medical and other film and television programs in the animation clips, etc.;
(c) the network of cartoon (including cell phone animation): the main dissemination of information networks such as the computer Internet and mobile communication networks, and other information networks. (c) Network animation (including cell phone animation): with computer Internet and mobile communication network and other information networks as the main dissemination platform, with computers, cell phones and various handheld electronic devices as the receiving terminal of animation, cartoon works, including flash animation, network expression, cell phone animation, etc.;
(d) animation stage drama (program): adapted from the animation of the plane and the film and television and other forms of stage performances of stage performance drama (program), stage performances using the shape of the anime or containing the image of the anime. Drama (program), etc.
(5) animation software: cartoon graphic design software, animation production software, animation post-production audio and video production tools, etc.
(6) animation derivatives: clothing, toys, stationery, electronic games, etc., which are related to the image of animation.7