China: Import duty exemption for cartoon companies importing relevant cartoon industry products
Description
On 15 June 2011 the Ministry of Finance (MOFCOM), the General Administration of Customs (GAC) and the General Administration of Taxation (GAT) jointly announced the Provisional Measures on Import Taxation Exemption for Cartoon Companies Import of Relevant Cartoon Industrial Products.
Qualified companies must be registered in China in accordance with Chinese laws, including joint ventures and foreign owned companies. The qualified companies must also have capabilities for self-developing and they must produce direct cartoon products and have the registered capital of no less than 800,000 RMB.
Any Evidence-Based Deliberation:
| Question | Result |
|---|---|
| Is there anything in the public record to suggest that evidence of the effectiveness of the proposed measure was considered during official deliberations? | |
| Is there any evidence that alternatives to the proposed measure were considered? | |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | |
| Was such evidence identified? | |
| Is such evidence publicly available? | |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | |
| Did the government state its intention to review the measure within one year of implementation? |
Date Discovered:
Implemented: Yes
Date of inception: 1 Jan 2011
Duration: 48 months
GTA Evaluation: Green
Source:
Chinese Version Available: http://www.gov.cn/zwgk/2011-06/15/content_1884898.htm
http://www.sourcejuice.com/1451549/2011/06/15/Cartoon-animation-developm...
Government Response:
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