湖南省實施稅收優惠政策促進動漫產業發展
2012-03-15 988
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2011年,湖南省積極落實高新技術企業、促進創業就業等優惠政策,全年共計減免稅收47.83億元,有力推動了高新技術產業發展。
為(wei)(wei)促進動(dong)(dong)(dong)漫(man)產業(ye)健康(kang)快速發展,湖(hu)南省今年將對(dui)屬于增(zeng)值(zhi)(zhi)稅(shui)(shui)一(yi)般納稅(shui)(shui)人的(de)(de)動(dong)(dong)(dong)漫(man)企(qi)業(ye)銷(xiao)售其(qi)自主(zhu)開發生產的(de)(de)動(dong)(dong)(dong)漫(man)軟(ruan)(ruan)件,按17%的(de)(de)稅(shui)(shui)率征(zheng)(zheng)收(shou)增(zeng)值(zhi)(zhi)稅(shui)(shui)后,對(dui)其(qi)增(zeng)值(zhi)(zhi)稅(shui)(shui)實際稅(shui)(shui)負(fu)超過3%的(de)(de)部分(fen),實行即(ji)(ji)征(zheng)(zheng)即(ji)(ji)退政策(ce)。動(dong)(dong)(dong)漫(man)軟(ruan)(ruan)件出(chu)口(kou)免征(zheng)(zheng)增(zeng)值(zhi)(zhi)稅(shui)(shui)。對(dui)動(dong)(dong)(dong)漫(man)企(qi)業(ye)為(wei)(wei)開發動(dong)(dong)(dong)漫(man)產品提供的(de)(de)動(dong)(dong)(dong)漫(man)腳(jiao)本編(bian)撰(zhuan)、形象設計(ji)、背景設計(ji)、動(dong)(dong)(dong)畫(hua)設計(ji)、分(fen)鏡、動(dong)(dong)(dong)畫(hua)制作、攝制、描線、上(shang)色、畫(hua)面合(he)成(cheng)、配音(yin)、配樂、音(yin)效合(he)成(cheng)、剪(jian)輯、字幕制作、壓縮(suo)轉碼(面向網絡動(dong)(dong)(dong)漫(man)、手機動(dong)(dong)(dong)漫(man)格式適配)勞務,以(yi)及(ji)動(dong)(dong)(dong)漫(man)企(qi)業(ye)在(zai)境內(nei)轉讓動(dong)(dong)(dong)漫(man)版(ban)權交(jiao)易(yi)收(shou)入(包括(kuo)動(dong)(dong)(dong)漫(man)品牌、形象或內(nei)容(rong)的(de)(de)授權及(ji)再授權),減按3%稅(shui)(shui)率征(zheng)(zheng)收(shou)營業(ye)稅(shui)(shui)。(來源:湖(hu)南省科(ke)技廳)