万达电影：电影专资计入“税金及附加”，不计入营业成本

Core Viewpoint - Wanda Film (002739) clarified the components of its operating costs related to the screening business, highlighting that costs include cinema rent, property fees, depreciation, equipment leasing and maintenance, labor costs, and energy expenses, while film-specific taxes are categorized under "taxes and surcharges" and not included in operating costs [1] Summary by Categories Operating Costs - The operating costs of the screening business primarily consist of cinema rent, property fees, depreciation, equipment leasing and maintenance, labor costs, and energy expenses [1] Taxation - Film-specific taxes are recorded under "taxes and surcharges" and are not included in the operating costs [1]