What preferential policies does the state have for cultural industries?

Tax policies to support the development of cultural industries are as follows:

First, the administrative departments of press, publication, radio, film and television, according to their respective functions and powers, approve the film copy sales income, film copyright transfer income, film distribution income and rural film screening income obtained by film group companies, film studios and other film enterprises engaged in film production, distribution and screening to be exempted from value-added tax.

2. From 1 October 20 14,1day to February 20 16, 12, 3 1 day, the maintenance fee for basic viewing of cable digital TV and the basic viewing fee for rural cable TV collected by radio and television service enterprises shall be exempted from VAT.

Three, in order to undertake the cultural industry projects encouraged by the state, the import of self-use equipment and accessories and spare parts that cannot be produced in China shall be exempted from import duties within the scope stipulated by the policy. Preferential tax policies to support the export of cultural products and services shall be formulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China in conjunction with relevant departments.

4. For cultural enterprises engaged in supporting technologies in cultural industries and other fields, if they are recognized as high-tech enterprises according to regulations, enterprise income tax will be levied at a reduced rate of 15%; Research and development expenses incurred in developing new technologies, new products and new processes are allowed to be deducted when calculating taxable income in accordance with the provisions of tax laws and regulations.

Five, publishing enterprises to deal with the loss caused by the sluggish inventory of publications, allowed to be deducted before the enterprise income tax in accordance with the provisions of tax laws and regulations. The tax that should be reduced or exempted by cultural enterprises that have been collected and put into storage before the issuance of this notice can be deducted or returned to the library from the tax payable in the later tax payment period.

Extended data:

To improve the added value of China's cultural products, we should enhance the cultural experience connotation of traditional industries, such as adding the experience connotation of industrial projects to industrial tourism, which is one aspect of cultural creativity. We must emphasize the improvement of design level to improve the consumer appeal of products.

It is necessary to increase the development of cultural creativity authorization, extend the industrial chain of cultural products, and build well-known cultural brands. For example, the combination of artistic elements and daily necessities in Qi Baishi's works is a typical example of cultural creativity authorization. The fourth is to increase the humanistic connotation of traditional industries. The design of cultural products should not only pursue the advanced technology, but also pursue the design concept that is more in line with people's usage habits and pays more attention to customer experience.

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