近日,财政部和国家税务总局发布《关于扶持动漫产业发展增值税、营业税政策的通知》。通知称,对属于增值税一般纳税人的动漫企业,销售其自主开发生产的动漫软件,按17%的税率征收增值税后,对其增值税实际税负超过3%的部分,实行即征即退政策。动漫软件出口免征增值税。 Recently, the Ministry of Finance and the State Administration of Taxation issued the “Notice on Supporting the Development of Value-added Taxes and Sales Tax Policies for Cartoon Industry.” According to the circular, the animation and animation enterprises belonging to the general taxpayers of value-added tax sell animation software developed and produced by themselves, and after the value-added tax is levied at the rate of 17%, the actual tax liability of value added tax exceeds 3% Refund policy. Animation software exports exempt from VAT.