🇨🇳 China
TAX CREDIT

VAT Exemptions for Film Enterprises

State Taxation Administration / Ministry of Finance
Last verified 5 Apr 2026 · 197 days ago
5–60%
Sessions/year
1
Payment timing
12 months
Reliability
Fair
Bankability
Selective

Key questions

How much does VAT Exemptions for Film Enterprises pay?

VAT Exemptions for Film Enterprises pays 5–60% of eligible local spend in China. Lenders cash-flow it selectively.

Who is eligible for VAT Exemptions for Film Enterprises?

VAT Exemptions for Film Enterprises is open to documentaries. VAT exemption applies to revenue from film screening, with temporary exemption from special funds for national film industry development.

When is the next VAT Exemptions for Film Enterprises deadline?

The next VAT Exemptions for Film Enterprises deadline is 31 Dec 2027 (application deadline). The fund runs 1 sessions a year.

How do you apply for VAT Exemptions for Film Enterprises?

Applications for VAT Exemptions for Film Enterprises go to State Taxation Administration / Ministry of Finance. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.

Overview

Revenue from film screening is temporarily exempted from Value Added Tax (VAT) to help the film industry recover post-coronavirus.

Eligible formats

documentary

Eligibility

VAT exemption applies to revenue from film screening, with temporary exemption from special funds for national film industry development

Upcoming deadlines

31 Dec 2027Application deadline
Source: State Taxation Administration / Ministry of Finance · verified 5 Apr 2026