ANNOUNCED AS TEMPORARYNo
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.
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