2. Provisions —— Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on the Pilot Tax Policy of Changing Business Tax to Value-added Tax in China's Transportation Industry and Some Modern Service Industries (Cai Shui [20 13] No.37) stipulates that since August 2013, radio, film and television will be included in the pilot scope of "camp reform", including radio, film and television programs (works).
Item 4 of Article 1 of the Notice on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Cai Shui [20 13] 106, hereinafter referred to as 106) and the Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to VAT stipulates that movie screening services, warehousing services and loading and unloading services will be provided for ordinary taxpayers in the pilot project.
At the same time, according to Article 4 of the Notice on Several Economic Policies to Support Film Development (Caijiao [20 14] No.56), the income of film production enterprises from selling film copies (including digital copies) and transferring copyright to film production enterprises, the income of film distribution enterprises and the income of film screening enterprises in rural areas have been adjusted from 2014 to/KLOC-.
3. Tax payment method:
Article 26 of the Law on the Administration of Tax Collection stipulates that taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they can file the above-mentioned returns by mail, data message or other means as required. ?