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时间:2011年12月27日来源:财政部网站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增值税、营业税政策通知如下:一、关于增值税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。上述动漫软件,按照《财政
Date: December 27, 2011 Source: Ministry of Finance To promote the healthy and rapid development of China’s animation industry and enhance the capability of independent innovation in the animation industry, we hereby notify you of the VAT and business tax policies that support the development of the animation industry as follows: I. About Value Added Tax For animation and animation enterprises belonging to value-added tax general taxpayers selling animation software developed and produced by themselves, after the value-added tax is levied at a rate of 17%, the policy of levy and refunding is applied to the part whose actual tax burden of value-added tax exceeds 3%. Animation software exports exempt from VAT. The above animation software, in accordance with the "financial