TAX CREDIT
VAT Exemptions for Film Enterprises
State Taxation Administration / Ministry of Finance
Last verified 5 Apr 2026 · 14 days ago
5–60%
Sessions/year
1
Payment timing
12 months
Reliability
Fair
Bankability
Selective
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