Announcement of the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, the Ministry of Culture and Tourism and the National Cultural Heritage Administration on the Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities
Announcement of the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, the Ministry of Culture and Tourism and the National Cultural Heritage Administration on the Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities
Announcement of the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, the Ministry of Culture and Tourism and the National Cultural Heritage Administration on the Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities
Announcement of the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, the Ministry of Culture and Tourism and the National Cultural Heritage Administration [2024] No. 4
April 30, 2024
With the approval of the State Council, the Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities shall be effective from May 1, 2024 to December 31, 2027. The Interim Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities (Announcement of the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration [2009] No. 2) shall cease to be effective as of May 1, 2024.
The Announcement is hereby given.
Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities
Article 1 These Provisions are formulated to further increase high-quality cultural supply, promote cultural prosperity and development, carry forward and pass on traditional Chinese culture and arts, enhance the soft power of Chinese culture, and promote the healthy development of the collection and protection of imported cultural artifacts, artworks and other collections in China.
Article 2 Collections imported by state-owned public welfare collection institutions through overseas donations, repatriations, retrievals, purchases or other means for the purpose of permanent collection, exhibition, research and other public welfare activities, as well as collections imported by the Ministry of Foreign Affairs or the National Cultural Heritage Administration, shall be exempted from import duties, import value-added tax, and consumption tax.
Article 3 The term "collections," as used in these Provisions, refers to wares and implements, coins, bricks, tiles, stone inscriptions, seals, clay seals, rubbings, inscribed works, calligraphic works, artworks, arts and crafts, illustrations, literature, ancient books, photographs, stamps, postal items, badges, furniture, clothing, textiles, embroidery, leather and fur, ethnic cultural relics, ancient biological fossil specimens, and other collectible items made from various materials.
......
Announcement of the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, the Ministry of Culture and Tourism and the National Cultural Heritage Administration [2024] No. 4
April 30, 2024
With the approval of the State Council, the Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities shall be effective from May 1, 2024 to December 31, 2027. The Interim Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities (Announcement of the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration [2009] No. 2) shall cease to be effective as of May 1, 2024.
The Announcement is hereby given.
Provisions on Tax Exemption for Collections Imported by State-owned Public Welfare Collection Entities
Article 1 These Provisions are formulated to further increase high-quality cultural supply, promote cultural prosperity and development, carry forward and pass on traditional Chinese culture and arts, enhance the soft power of Chinese culture, and promote the healthy development of the collection and protection of imported cultural artifacts, artworks and other collections in China.
Article 2 Collections imported by state-owned public welfare collection institutions through overseas donations, repatriations, retrievals, purchases or other means for the purpose of permanent collection, exhibition, research and other public welfare activities, as well as collections imported by the Ministry of Foreign Affairs or the National Cultural Heritage Administration, shall be exempted from import duties, import value-added tax, and consumption tax.
Article 3 The term "collections," as used in these Provisions, refers to wares and implements, coins, bricks, tiles, stone inscriptions, seals, clay seals, rubbings, inscribed works, calligraphic works, artworks, arts and crafts, illustrations, literature, ancient books, photographs, stamps, postal items, badges, furniture, clothing, textiles, embroidery, leather and fur, ethnic cultural relics, ancient biological fossil specimens, and other collectible items made from various materials.
......