IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Dec 2014 | Removal date: open ended
Still in force

Tax-based export incentive

On the 30th October 2014, the PRC Ministry of Finance announced the export VAT on films, radio, TV and various related services would be abolished for firms producing content destined abroad.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

961 Audiovisual & related services

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