​文化、影视政策 Film & TV Policies

文化、影视政策合集

（一）海南省/自贸港政策

1.建设海南国际设计岛、建设国家对外文化贸易基地；

2.现代服务业企业2025年前新增境外投资所得免征企业所得税(自贸港独有) ；

3.优先支持企业境外上市。企业境外上市外汇登记直接到银行办理;立足自由贸易港建设实际制定法规。

（二）三亚市政策

1.国、省、市级和其他级文化产业项目的文化企业，按市级纳税的10%和6%补助；

2.非营利和经营性项目的文化企业按实际贷款利率的100%和80%贴息；

3.文化企业绩效奖励50-200万；

4.动漫影视作品在三亚电视台、海南电视台、中央电视台播出的，奖励每分钟600-3000元不等，若作品出版发行，奖励最高100万；

5.对三亚市特色题材民间文化的生产和市场化发展取得社会效益，奖励最高100万；

6.获得国际级、国家级、省级原创动漫影视作品最高奖励100万；

7.设立大型活动专项基金。根据文化类大型活动的影响进行奖励，最高100万。

Film & TV Policies

01 Policies of Hainan Province/Fress Trade Port

● Modern service enterprises are exempted corporate income tax on income generated by new overseas direct investment before 2025 (only offered by the free trade port);

● Import and sales of overseas exhibits during exhibitions are exempted from tax;

● International Internet data interaction pilots will be launched;

● Hainan International Design Island and a National Base for International Cultural Trade will be built;

● Laws and regulations should be formulated based on the development reality of the freetra de port;

02 Policies of Sanya Municipality

● Eligible Sanya-based film and television companies are entitled to a one-off reward of RMB 200,000 for their registering in Sanya; (Draft for solicitation of comments)

● Film and television companies will be rewarded 100% of their tax contribution retained by Sanya Municipality (value-added tax and corporate income tax); on top of this, they will be given a one-off reward in the range of RMB 1 to 4 million depending on their annual tax contribution;(Draft for solicitation of comments)

● If the original script or literary works of film and television companies are purchased by film and television institutions and made into productions that are screened nationwide, on provincial satellite TV, or on well-known video websites, the copyright holder of each production will be rewarded RMB 200,000, and the rewards can be given repeatedly for each of the different versions adapted from the same original; (Draft for solicitation of comments)

● Film and TV productions that win well-known film and TV awards such as Hundred Flowers Awards and Golden Rooster Awards will be rewarded RMB 2 million and those that win the "Five-One Project" Award of Hainan Province, an award for art works, will be rewarded RMB 300,000;(Draft for solicitation of comments)

● Film and TV productions that are screened nationwide will be given a reward in the range of RMB 1 to 5 million depending on their box office;(Draft for solicitation of comments)

● TV series that are broadcast on CCTV and during prime time of provincial satellite TV will be given a reward in the range of RMB 20,000 to 50,000 per episode, with the total capped at RMB 2 million; (Draft for solicitation of comments)

● Web TV series or movies that premier on mainstream video sites will be rewarded RMB 10,000-30,000 for every episode with a scene of Sanya, with the total capped at RMB 1 million; (Draft for solicitation of comments)

● Film and TV enterprises that host various kinds of film and TV events in Sanya will be given subsidies in the range of RMB 200,000 to 1 million depending on the specific conditions; (Draft for solicitation of comments)

● Enterprises that set up a film and TV industrial park or base will be given a reward amounting to 5% of their total investment (exceeding 10 million) and capped at RMB 5 million for three years; (Draft for solicitation of comments)

● Film and TV enterprises fixed asset projects with the investment amount exceeding RMB 10 million will be entitled to a 60% loan interest discount; (Draft for solicitation of comments)

● Enterprises engaged in the rental, sales or production services of studios, props, costumes, photographic equipment and other equipment will be given a rental subsidy of RMB 15/month for every square meter of area dedicated to their main business (larger than 1,000 square meters), with the total capped at RMB 400,000 per year; (Draft for solicitation of comments)

● For companies engaged in film and TV post-production (editing, visual effects production, audio production and coloring, etc.) with an annual turnover of more than RMB5million, 50% of their electricity bill will be subsidized, with the total subsidy capped at RMB 1 million per year;

● Cultural enterprises undertaking cultural industry projects of the national, provincial and municipal level will be subsidized at 10%of their tax contribution to Sanya

Municipality, and those undertaking projects at other levels, 6%;

● Cultural enterprises undertaking non-profit and for-profit projects are entitled to a discount that is 100% and 80% of their actual loan interest respectively;

● Cultural enterprise will be given performance-based rewards in the range of RMB 500,000 to 2 million;

● Animations, films and TV productions broadcast on Sanya TV, Hainan TV and China Central Television will be given rewards in the range of RMB 600-3,000/minute;works that are published and distributed are entitled to a reward capped at RMB 1 million;

● Production and market-oriented development of folk culture with Sanya's characteristics that generate social benefits will be entitled to a reward capped at RMB 1 million;

● Original animations, films and TV shows that win international, national, and provincial awards and prizes will be entitled to a reward capped at RMB 1 million;

● A special fund for large-scale activities will be set up to give rewards to major cultural events depending on their impact, which will be capped at RMB 1 million;