Notice of the Ministry of Culture, the Ministry of Finance and the State Administration of Taxation on Issues Related to the Implementation of the Administrative Measures for Accrediting Animation Enterprises (Trial)

文化部、财政部、国家税务总局关于实施《动漫企业认定管理办法（试行）》有关问题的通知

Promulgating Institution: Ministry of Culture; Ministry of Finance; State Administration of Taxation

Document Number: Wen Chan Fa [2009] No. 18

Promulgating Date: 06/04/2009

Effective Date: 06/04/2009

颁布机关: 文化部; 财政部; 国家税务总局

文      号: 文产发[2009]18号

颁布时间: 06/04/2009

实施时间: 06/04/2009

To the Departments (Bureaus) of Culture and Departments (Bureaus) of Finance offices of the State Administration of Taxation and Local Tax Bureaus of all the provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated under the State plan:

For the purposes of effectively implementing the Administrative Measures for Accrediting Animation Enterprises (Trial) (Wen Shi Fa [2008] No. 51, hereinafter the Measures), facilitating the administration of animation enterprise accreditation, ensuring the smooth progress of animation enterprises accreditation, and promoting the healthy and rapid development of the animation industry in China, this Notice is hereby issued to clarify the following issues:

    各省、自治区、直辖市、计划单列市文化厅(局)、财政厅(局)、国家税务局、地方税务局:

    为贯彻落实《动漫企业认定管理办法(试行)》(文市发〔2008〕51号,以下简称《办法》),做好动漫企业认定管理工作,确保动漫企业认定工作顺利推进,推动我国动漫产业的健康快速发展,现就有关事项通知如下:

1. Establish a sound working mechanism and accelerate the accreditation process 

Cultural administrations of all provinces, autonomous regions and municipalities directly under the Central Government shall establish provincial-level accreditation institutions, improve relevant working mechanisms, and carry out preliminary reviews and submit materials for eligible enterprises in strict compliance with the principles and standards stipulated for accreditation operations. The offices of provincial-level accreditation institutions shall be set up in cultural administrations of all the provinces, autonomous regions and municipalities directly under the Central Government. Issues arising from relevant accreditation operations shall be timely studied, solved and reported to the National Animation Enterprise Accreditation Administration Office. The Ministry of Culture, the Ministry of Finance and the State Administration of Taxation shall supervise and inspect the implementation of tax policies for the animation industry.

       一、尽快建立健全工作机制,加快认定进程。

    各省、自治区、直辖市文化行政部门与同级财政、税务部门要抓紧成立省级认定机构,健全工作机制,在严格执行认定工作原则和规范的情况下,对符合条件的企业尽快开展认定初审和材料上报工作。省级认定机构办公室设在各省、自治区、直辖市文化行政部门。认定工作中遇到问题请及时研究解决和上报全国动漫企业认定管理工作办公室。文化部、财政部和国家税务总局将对动漫产业税收政策执行情况进行监督检查。

2. Maintain a stringent accreditation standard.

For the purpose of the Measures, "animation enterprises" do not include enterprises whose core business is animation publication and distribution, animation broadcasting and playing, internet-based publication of animation works or production and sales of derivative products of animation, etc.

An enterprise's independently intellectual property rights refer to the independent intellectual property rights acquired by the enterprise over the last three years (as of the day of declaration).

Certificate of business premises ownership/letter of rental intent (including the owner's property ownership certificate) where the business premises is owned by the enterprise itself, it shall provide a copy of the premises permit imprinted with the official seal of the enterprise; where the business premises is rented by the enterprise, it shall provide a copy of the premises permit of the owner imprinted with the official seal or bearing the signature of the owner, enclosing the rental contract imprinted with the official seal of the enterprise. 

To apply to be qualified as an animation enterprise, the applicant enterprise shall provide an annual financial statement (including the balance sheet, profit and loss statement and cash flow statement) certified by a qualified agency and an annual statement on expenses for research and development along with explanation materials for research and development activities, which shall be affixed with the official seal of a qualified agency. Local accreditation institutions shall carefully examine and verify the application materials.

       二、严格把握认定标准。

    《办法》所称动漫企业,不包括漫画出版、发行,动画播出、放映,网络动漫传播以及动漫衍生产品生产、销售等为主营业务的企业。

    企业拥有的自主知识产权是指企业近3年内(至申报日前)获得的自主知识产权。

    企业营业场所产权证明或者租赁意向书(含出租方的产权证明),营业场所为企业自有产权的,提供房产证复印件加盖企业公章;营业场所为企业租赁的,提供产权方房产证复印件加盖公章或房主签字,并提供房屋租赁合同加盖企业公章。

    企业申请动漫企业资格,应提供具有资质的中介机构鉴证的企业财务年度报表(含资产负债表、损益表、现金流量表)等企业经营情况,以及企业年度研究开发费用情况表,并附研究开发活动说明材料,并加盖具有资质的中介机构的公章。各地认定机构应认真核验申请材料。

3. Applications for animation enterprise accreditation will be accepted between May 1 and July 31 each year.

       三、动漫企业认定年审受理申请时间为每年的5月1日—7月31日。

4. The Departments of Culture of cities separately designated in the State plan may, based on the principle of convenience and rapidity, formulate specific local measures concerning the accreditation of animation enterprises according to their actual local conditions.

       四、计划单列市所在省文化厅本着方便、快捷原则,可根据本地实际情况制定计划单列市动漫企业认定工作的具体办法。

5. See Appendix 1 for the format of the application materials for animation enterprise accreditation specified in Article 14 of these Measures. Enterprises applying for accreditation shall fill out the Application for Animation Enterprise Accreditation, the format of which is shown in Appendix 2 of this Notice. 

This Notice is hereby issued.

Appendixes: 

1. Application Materials for Animation Enterprise Accreditation (omitted)

2. Application for Animation Enterprise Accreditation (omitted)

Ministry of Culture

Ministry of Finance

State Administration of Taxation

June 4, 2009

       五、《办法》第十四条规定的动漫企业认定申请材料格式见本通知附件1，申请认定的企业应填写动漫企业认定申请书，格式见本通知附件2。

    特此通知。

    附件:

   1.动漫企业认定申请材料（略）

    2.动漫企业认定申请书（略）

    文化部

财政部

国家税务总局

    二○○九年六月四日