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國有經營性文化事業單位轉企改制稅收優惠政策延至2023年 - 政策法規 - 中國高校教材圖書網
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主頁 > 政策法規
國有經營性文化事業單位轉企改制稅收優惠政策延至2023年
董琦
2019-03-04 09:04:55  來源:中國出版傳媒商報 
 

    近日,財政部、稅務總局、中央宣傳部聯合下發《關于繼續實施文化體制改革中經營性文化事業單位轉制為企業若干稅收政策的通知》,為進一步深化文化體制改革,繼續推進國有經營性文化事業單位轉企改制,文化體制改革中經營性文化事業單位轉制為企業將享受繼續免征5年企業所得稅、繼續免征5年房產稅等4項優惠政策。

  通知顯示,經營性文化事業單位轉制為企業,自轉制注冊之日起五年內免征企業所得稅。2018年12月31日之前已完成轉制的企業,自2019年1月1日起可繼續免征5年企業所得稅。

  由財政部門撥付事業經費的文化單位轉制為企業,自轉制注冊之日起5年內對其自用房產免征房產稅。2018年12月31日之前已完成轉制的企業,自2019年1月1日起對其自用房產可繼續免征5年房產稅。

  通知指出,黨報、黨刊將其發行、印刷業務及相應的經營性資產剝離組建的文化企業,自注冊之日起所取得的黨報、黨刊發行收入和印刷收入免征增值稅。

  通知同時指出,對經營性文化事業單位轉制中資產評估增值、資產轉讓或劃轉涉及的企業所得稅、增值稅、城市維護建設稅、契稅、印花稅等,符合現行規定的享受相應稅收優惠政策。

  通知明確,本通知下發之前已經審核認定享受《財政部 國家稅務總局 中宣部關于繼續實施文化體制改革中經營性文化事業單位轉制為企業若干稅收政策的通知》(財稅〔2014〕84號)稅收優惠政策的轉制文化企業,可按本通知規定享受稅收優惠政策。

  據悉,通知規定的稅收政策執行期限為2019年1月1日~2023年12月31日。(董琦)



    來源:中國出版傳媒商報 2019年03月01日 星期五

本版責編:姜舒
 
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