The VAT rate of general taxpayers of film and television media is 6%, and the rate of small-scale taxpayers is 3%, and it is 1% during the epidemic.
The production service of radio, film and television programs (works) refers to the production service of radio, film and television programs and works such as special topics (specials), columns, variety shows, sports, cartoons, radio dramas, TV dramas and movies. Specifically, it includes business activities related to radio, film and television programs and works, such as planning, editing, shooting, recording, audio and video text and picture material production, scene layout, post-editing, translation (compilation), subtitle production, cast members, film production, special effects production, film restoration, cataloging and confirmation.