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解惑“四川w搡BBB搡wBBB搡”-梳理天下新闻

文化体制改革中四川w搡BBB搡wBBB搡经营性文化事业单位转制为企业税收政策公布

来源: 中国航天报
2024-12-12 09:12:19

最佳回答

“四川w搡BBB搡wBBB搡”文化体制改革中四川w搡BBB搡wBBB搡经营性文化事业单位转制为企业税收政策公布

  中新四川w搡BBB搡wBBB搡网北京12月11日电 (记四川w搡BBB搡wBBB搡者 赵建华)财政部、国家税务总局、中央宣传部近日发布《关于文化体制改革中经营性文化事业单位转制为企业税收政策的公告》(下称公告)。

  公告说,经营性文化事业单位转制为企业,可以享受以下过渡期税收优惠政策:(一)经营性文化事业单位于2022年12月31日前转制为企业的,自转制注册之日起至2027年12月31日免征企业所得税。(二)由财政部门拨付事业经费的文化单位于2022年12月31日前转制为企业的,自转制注册之日起至2027年12月31日对其自用房产免征房产税。

  经营性文化事业单位是指,从事新闻出版、广播影视和文化艺术的事业单位。转制包括整体转制和剥离转制。其中,整体转制包括:(图书、音像、电子)出版社、非时政类报刊出版单位、新华书店、艺术院团、电影制片厂、电影(发行放映)公司、影剧院、重点新闻网站等整体转制为企业;剥离转制包括:新闻媒体中的广告、印刷、发行、传输网络等部分,以及影视剧等节目制作与销售机构,从事业体制中剥离出来转制为企业。

  享受税收优惠政策的转制文化企业应同时符合以下条件:(一)根据相关部门的批复进行转制。(二)转制文化企业已进行企业法人登记。(三)整体转制前已进行事业单位法人登记的,转制后已核销事业编制、注销事业单位法人;整体转制前未进行事业单位法人登记的,转制后已核销事业编制。(四)已同在职职工全部签订劳动合同,按企业办法参加社会保险。(五)转制文化企业引入非公有资本和境外资本的,须符合国家法律法规和政策规定;变更资本结构依法应经批准的,需经行业主管部门和国有文化资产监管部门批准。

  公告表示,经认定的转制文化企业,应按有关税收优惠事项管理规定办理优惠手续,申报享受税收优惠政策。未经认定的转制文化企业或转制文化企业不符合公告规定的,不得享受相关税收优惠政策。已享受优惠的,主管税务机关应追缴其已减免的税款。对已转制企业按照公告规定应予减免的税款,在公告下发以前已经征收入库的,可抵减以后纳税期应缴税款或办理退库。(完)

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