Legal basis:
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Support Policies for Film and Other Industries. From June 65438+1 October1day in 2020 to June 65438+February 3 1 day in 2020, taxpayers' income from providing film screening services shall be exempted from VAT. The term "film screening service" as mentioned in this announcement refers to the film audio-visual service provided to the audience by the unit holding the "film screening business license" by using professional cinema screening equipment.
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on continuing to implement some preferential tax and fee policies in response to the epidemic situation. Announcement of State Taxation Administration of The People's Republic of China on Supporting Individual Income Tax Policy for Prevention and Control of Pneumonia in novel coronavirus (Ministry of Finance? AnnouncementNo. 10 of State Taxation Administration of The People's Republic of China in 2020), Ministry of Finance? Announcement of State Taxation Administration of The People's Republic of China on Tax Support Policies for Film and Other Industries (Ministry of Finance? If the preferential tax policies stipulated in Announcement No.25 of State Taxation Administration of The People's Republic of China in 2020 have expired, the implementation period will be extended to 202165438+February 3 1.