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Upon approval of the State Council, the following circular is hereby made concerning the taxation policies for encouraging the development of China's science popularization undertakings: I. Before the end of 2005, value-added tax shall be refunded after collection with respect to the income from publishing of the comprehensive science and technology newspapers, and audio and video products. Comprehensive science and technology newspapers refer to the science and technology newspapers that aim at popularizing science and technology knowledge, advocating science and technology methods, spreading science and technology thoughts, and publicizing science and technology spirit. The concrete scope includes the comprehensive science and technology newspapers classified and determined in the approval and registration by the press and publication authorities, see appendix 1 for details. The concrete scope of science and technology audio and video products includes, A！Marxism, Leninism, and Mao Zedong Thought, B！Philosophy, D！Politics and Law, E！Military Affairs, F！Economy, K！History and Geography, N！General Theory of Natural Science, O！Mathematics, Physics, and Chemistry, P！Astronomy and Geoscience, Q！Biological Science, R！Medication and Sanitation, S！Agricultural Science, T！Industrial Technology, U！Transportation, V！Aviation and Space, X！Environment and Labor Protection Science, in the standard classification codes of audio and video products of China. The refund of value-added tax for science and technology newspapers, and science and technology audio and video products shall be handled in accordance with the Circular on the Interim Provisions on the Relevant Issues Concerning Budget Administration of the "Refund after Collection" Applied by Some Enterprises after the Reform of Taxation System (No.55 [94] of the Ministry of Finance) of the Ministry of Finance, the State Administration of Taxation, and the People's Bank of China. Rule-breaking publications and the publishing houses and newspaper offices that have violated the rules for many times may not enjoy the preferential taxation policies provided for herein. II. Business tax shall be exempted for the admission ticket income of science and technology museums, natural museums, planetariums (stations, platforms) and observatories (stations), and earthquake centers (stations), and the science popularization bases of the institutions of higher learning and of science and technology that are open to the public, as well as the ticket income of the science popularization activities held by the party and political departments and science associations at the level of county and above (including city at the county level, district, and prefecture). III. Before the end of 2005, with respect to the copy and working tapes imported for purchase of the telecast right of the science popularization films and television programs for their own use by the science and technology museums, natural museums, planetariums (stations, platforms) and observatories (stations), and earthquake centers (stations), and the science popularization bases of the institutions of higher learning and of science and technology that are open to the public, the customs duties shall be exempted, no import value-added tax shall be collected, and the business tax that shall be withdrawn and paid for transfer of the aforesaid telecast right and other intangible assets to overseas entities shall be exempted; and the import value-added tax shall be exempted for the films and television programs for self use that are imported by other means. See appendix 2 for the scope of the tax codes of imported films and television programs. IV. Where the donations made by enterprises and public institutions, and public organizations, pursuant to the Donation Law and through non-profit organizations and state organs, to the science and technology museums, natural museums, planetariums (stations, platforms) and observatories (stations), and earthquake centers (stations), and the science popularization bases of the institutions of higher learning and of science and technology that are open to the public are conformity with Article 12 of the Implementation Rules for the Interim Regulations of the People's Republic of China on Enterprise Income Tax, the amount within 10% of the taxable annual income is permitted to be deducted. V. The standards and methods for determination of the science and technology museums, natural museums, planetariums (stations, platforms) and observatories (stations), and earthquake centers (stations), and the science popularization bases of the institutions of higher learning and of science and technology that are open to the public, and the standards and methods for determination of science popularization activities held by the party and political departments and the science associations at the level of county and above shall be set forth separately. The science popularization films and television programs imported by relevant entities for their own use shall be determined by the science commissions (departments, and bureaus) of the provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate State Planning. VI. The tax authorities shall handle the preferential taxation formalities on the strength of the relevant certificates for the science popularization bases and activities entitled to preferential taxation policies upon determination. The customs offices and the tax authorities shall handle the tax exemption formalities on the strength of the relevant certificates for the science popularization films and television programs entitled to preferential taxation policies upon determination. VII. The present Circular shall take effect on June 1, 2003. Appendix: 1: List of the Comprehensive Science and Technology Newspapers (omitted) 2: Scope of the Tax Codes of Imported Films and Television Programs (omitted) |
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