How can printing enterprises benefit from the tax policy of the cultural industry?
in recent years, due to the excess printing production capacity, the market competition is fierce, and the printing price has fallen year after year, even to an unbearable extent; At the same time, the price of printing raw materials continues to rise, leading to the continuous increase of printing costs, the decline of economic benefits of enterprises year after year, and even a considerable number of printing enterprises are operating in debt. In addition, in the process of economic exchanges, the phenomenon of mutual debt between enterprises is very serious. Disorderly accounts, bad debts and dead debts are everywhere, and some printing enterprises are even dragged down. In a word, various abnormal phenomena in the printing industry have disturbed the rules of mutually beneficial and win-win economic development, reduced the credibility of integrity and law-abiding among enterprises, and damaged the business environment of the printing industry
why did the Ministry of Finance and Hailai experimental machine adopt Guanggang Customs General Administration and the State Administration of Taxation issued the notice on several tax policy issues on supporting the development of cultural enterprises (CS  No. 31) on March 27, 2009 when the printing industry was in recession, which formulated many preferential policies for the development of cultural enterprises in China, from which the majority of cultural enterprises can benefit. Several places in the document mentioned that printing enterprises belong to cultural enterprises and can enjoy the preferential policies of cultural enterprises, which makes the majority of printing enterprises very happy
it should be affirmed that the issuance of this document will effectively promote the vigorous development of China's cultural enterprises. However, it is not so clear what preferential policies printing enterprises can enjoy. A careful analysis of Article 7 of the document: the import of self use equipment, accessories and spare parts that cannot be produced domestically for the production of key cultural products is exempted from import tariffs in accordance with the relevant provisions of the current tax policy. In this article, what are the key cultural products? Which department determines the key cultural products as one of the trends of environmental protection and energy conservation of building materials? In addition, it is not easy to determine the self use equipment, accessories and spare parts that cannot be produced in China. Many printing equipment can be produced in China, but the function, automation, accuracy and printing speed of the machine and equipment can not meet the requirements of the manufacturer, so the manufacturer requires to import. The above provisions are not clear and are not filed in writing with the Customs Department, so it is impossible for printing enterprises to be exempted from import duties
in addition, Article 18 of the annex "specific scope of cultural enterprises" of the document: printing enterprises of books, newspapers, periodicals, audio-visual products, electronic publications that adopt high-tech and equipment such as digital printing technology, computer direct plate making technology (CTP), high-speed automatic multi-color printing machine, high-speed book and magazine binding linkage line. The scope of this provision is too wide. There are at least tens of thousands of printing enterprises using the above-mentioned high-tech equipment in China. Can a printing factory use a high-tech equipment to get the support of the tax policy for the development of cultural enterprises? Besides, what specific preferential policies can we get? Moreover, the current tax policy can not give tax relief to a wide range of printing enterprises, so it is impossible to implement it in practical work. Since the publication of the document on March 27th, 2009, we have not heard that the printing equipment imported by the above printing enterprises is exempted from import tariffs
as early as March 29, 2005, CS  No. 2 notice on several tax policy issues supporting the development of cultural industry in the pilot of cultural system reform, also jointly issued by the Ministry of finance, the General Administration of customs and the State Administration of Taxation, is basically the same as CS  No. 31 document issued on March 27, 2009, but it is impossible to effectively implement it in practical work for the same reasons. In other words, in the five years from March, 2010 to March, 2010, the Ministry of finance, the General Administration of customs and the State Administration of taxation have supported the development of cultural enterprises twice, but they did not enjoy specific preferences among printing enterprises
according to China publishing news, the total output value of China's publishing industry in 2009 exceeded trillion yuan, and orders for pumpkin lanterns made of polyurethane will surge, of which the total output value of printing reached 574.6 billion yuan, accounting for more than half of the output value of the whole publishing industry. It can be seen that the printing industry plays an important role in the publishing industry
this year is the last year of the 11th Five Year Plan for printing technology transformation, and the 12th Five Year Plan will be carried out next year. In order to promote the greater development of China's publishing industry, we earnestly hope that the tax policy supporting the development of cultural enterprises can be more practical, implemented, and easy to operate and implement in practical work