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2009年7月17日财税[2009]65号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:根据《国务院办公厅转发财政部等部门关于推动我国动漫产业发展若干意见的通知(》国办发[2006]32号)的精神,文化部会同有关部门于2008年12月下发了《动漫企业认定管理办法(试行)》(文市发[2008]51号)。为促进我国动漫产业健康快速发展,增强动漫产业的自主创新能力,现就扶持动漫产业发展的有关税收政策问题通知如下:一、关于增值税
July 17, 2009 Cai Shui [2009] No.65 Finance Bureau (Bureau), State Administration of Taxation and Local Taxation Bureau of Each Province, Autonomous Region, Municipality directly under the Central Government, and City under separate State Planning: According to the Reply of the General Office of the State Council on Promoting the Animation and Animation Industry of Our Country (Circular No. [2006] 32) issued by the Ministry of Culture, the Ministry of Culture and the relevant departments issued the Measures for the Administration of Recognition of Cartoon Enterprises (Trial) (Wen Shi Fa [2008] 51) in December 2008 number). To promote the healthy and rapid development of China’s animation industry and enhance the independent innovation capability of the animation industry, we hereby notify you of the relevant tax policies that support the development of the animation industry as follows: I. About Value Added Tax