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三大类动漫商品进口可免税——《动漫企业进口动漫开发生产用品免征进口税收的暂行规定》发布部门:财政部、海关总署、国家税务总局执行时间:2011年1月1日—2015年12月31日政策摘要:对经国务院有关部门认定的动漫企业自主开发、生产动漫直接产品,确需进口的商品可享受免征进口关税及进口环节增值税政策。本规定所称动漫直接产品包括:(一)漫画:单幅和多格漫画、插画、漫画图书、动画抓帧图书、漫画
Three categories of import of animation and goods can be tax-free - “animation and animation products development and production supplies import tax exemption of the Interim Provisions” Published by: Ministry of Finance, General Administration of Customs, State Administration of Taxation Execution time: January 1, 2011 -2015 December 31, 2008 Summary of policies: The animation and animation enterprises identified by relevant departments under the State Council shall independently develop and produce animation direct products, and import and export commodities that are indeed in need of importation may enjoy exemption from import duties and import value-added tax policies. The direct animation products referred to in these Provisions include: (1) comic books: comic strips and comic books, illustrations, comic books, animation frame grabbers, comics