Temporary exemption from VAT and special funds for the development of films “Policy Red Envelope” helps the film industry to recover _ 东方 东方网

Original title: Temporary exemption from value added tax and special fund for film development

“Policy Red Envelope” helps the film industry recover

The theater will be back to work soon, and relevant departments will send intimate “red policy envelopes,” and two articles will be issued in one day.Support forMovie industry. Yesterday, the Ministry of Finance and the State Tax Administration issued theadThe announcement stated that from January 1, 2020 to December 31, 2020, thetaxpayerProvide movie screeningsServiceThe income obtained is exempt from VAT. Cinema industrycompanyWhat happened in 2020LostThe maximum transfer period was extended from 5 years to 8 years. Exemption from January 1, 2020 to December 31, 2020cultureCareer construction costs. Subsequently, the Ministry of Finance and the National Film Administration jointly issued the “Announcement on the temporary exemption policy from the collection of special funds for the development of the national film industry”. ; Other provinces, autonomous regions,MunicipalityFrom January 1, 2020 to August 31, 2020, special funds for the development of national films will be exempt.

Affected by the news of this favorable policy, after the opening on the afternoon of May 14, the stock of the film and television industryLift up, An increase of more than 1%,Jinyi Film and Television,Wanda Movie,Huayi brothersWaitthe companyStocks have grown.

10 million ticket offices reduced 300,000 fees

“These policies are good for our cinema.” Capital CinemaGeneral ManagerDeng Yonghong said that, in general terms, the sum of various taxes and fees that a theater must pay will not exceed 10% of its income.backgroundThe proportion is 5%, whichSuboptimalThe benefits policy reduced the special eight-month fund for the development of films for theaters outside Hubei. “The theater was still open in January of this year and closed in February. There was no box office in these months. If you can resume work in June, it will be equivalent to a total of four months of special funds for film development.

Beijing JiaHuameiMoviesLimited liability companytotalmanagerLiu Jianxin believes that these preferential policies are more to encourage the entire industry and give confidence to all. After accounting, he discovered that, according to the policy, the total cost of a cinema box office with an annual box office of 10 million yuan can be reduced by about 300,000 yuan.

“Whether it is exempt from VAT or special funds for film development, it is the support policy that the industry has been asking for during this period. Its most important role is to promote the active resumption of production and to encourage the theater to It works better, because the theater only has. If it opens the day, you can receive the box office the day before and the aid policy will be used.Chinese movieYin Hong, vice president of the Association, said. He also mentioned that the policy of extending the maximum transfer period for film companies from 5 years to 8 years is of great benefit to companies. “Originally it was that the taxes that must occur in the next five years can be used for losses 2020. Now you can deduct the deductions for the next eight years, that is, in eight years, until the profit is balanced with the deficit generated in 2020, the film companies do not have to payCorporate tax. “He believes that this favorable policy will have a greater effect on the” healing “of the film industry.

The special film development fund is mainly used to support some key national films and the construction of theaters. Deng Yonghong said he also hopes that relevant departments will introduce preferential policies on the use of funds as soon as possible. “In fact, a certain amount of funds will be returned each year. For example, new theaters or theaters are updated with high-tech projection equipment. They used to be returned at the end of the year.cashThe stream of small and medium theaters survived. “

National cinemas may open next month to receive guests.

Speaking about the resumption of the theater, the three previous practitioners said that if there is no accident, the domestic theaters are expected to open their doors in June. “The box office in June can be miserable. It will gradually recover in July and return to normal in August. National Day spots hope to usher inmarketescape. “Liu Jianxin predicts that the cinema may face some losses in the first stage of the resumption of work, but even if this is the case, it should continue to operate.” The situation affects the reputation of the theater. “Deng Yonghong predicted that when school is on summer vacation in July, the theater is expected to start a wave of retaliation by watching movies after the end of SARS that year.”

“right nowSupervisorThe department released a very detailed plan from the perspective of epidemic prevention, and the theater only needs to implement it strictly. The key is to start earlysupplyWhat kind of movie, too weak viewers are not enthusiastic, too strong a movie may not be too good at the box office due to the epidemic. “Suggested some meanscostAt the same time, videos with confidence in word of mouth can be released during this slot period. Once word of mouth is good, it’s easy to become a dark horse, and no other movie competes with it during the same period.

“I think you can put a comedy movie on, it will adjust everyone’s mood, the second one can be a great movie like” Babai “, and there is a replay from an old movie like” Harry Potter “, Use the classics to highlight the atmosphere of the theater, “said Deng Yonghong.

(Editor in charge: DF527)