Recently, the "package of policies and measures to stabilize the economy" and the "announcement of the Ministry of Finance and the State Administration of Taxation on expanding the industry scope of the policy of full refund of value-added tax retention and credit" have been successively released, which clearly "further strengthen the policy of value-added tax retention and credit rebate", and propose to include enterprises in seven industries such as "culture, sports and entertainment" into the relevant policy scope. Which film enterprises can enjoy the full amount of tax rebate? How effective is the policy specific rescue? In this regard, the relevant persons in charge of the film Bureau of the Publicity Department of the CPC Central Committee and the goods and services tax department of the State Administration of Taxation answered. The relevant person in charge of the goods and services tax department of the State Administration of Taxation introduced that, according to relevant regulations, small and micro enterprises in film enterprises can enjoy the full amount of tax rebate policy, that is, small and micro enterprises can apply for the refund of incremental tax rebate on a monthly basis from April 1; Micro enterprises can apply for a one-time refund of the remaining tax amount from April 1, and small enterprises can apply for a one-time refund of the remaining tax amount from May 1. In addition, in order to further increase the policy support for enterprises in the cultural and other industries, since July 2022, taxpayers in the "culture, sports and entertainment" and other industries, whether small and micro enterprises or large and medium-sized enterprises, can enjoy the above full tax rebate policy. The person in charge introduced that after the industry expansion of the retention tax rebate policy, enterprises engaged in 13 industries including "culture, sports and entertainment" and "manufacturing" in the industrial classification of the national economy, whose total value-added tax sales accounted for more than 50% of the total value-added tax sales, all belong to the coverage of the full retention tax rebate industry. If the film enterprise meets this condition and meets the basic conditions of the tax rebate for retention, it can apply for the full amount of tax rebate for retention as required. What is the effect of the tax rebate policy on film enterprises? In this regard, the relevant person in charge of the film Bureau of the Publicity Department of the CPC Central Committee said that the VAT rebate policy has played a very significant role in supporting film projection enterprises, especially new cinemas in recent years. The retention tax rebate has really played a "timely role" in increasing the cash flow of film enterprises and easing the operating pressure. It is reported that in the next step, the film authorities at all levels will strengthen communication and close cooperation with the tax authorities to convey the key points of the tax rebate policy to the whole film industry through the national cinema line, major film investment companies and film industry associations. At the same time, it will actively assist the tax department to refine, implement and implement policies accurately, so as to facilitate the film enterprises to handle the tax rebate business. (Xinhua News Agency)