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财政部 海关总署 税务总局关于2025年第12届世界运动会税收政策的通知财税〔2025〕15号
蓝色柳林财税室· 2025-05-30 07:27
Core Viewpoint - The article outlines the tax policies implemented to support the organization of the 2025 World Games in Chengdu, detailing various exemptions from value-added tax (VAT) and other taxes for the organizing committee's income and expenses related to the event [2][3][6]. Tax Exemptions for the Organizing Committee - The organizing committee will be exempt from VAT on income from television broadcasting rights and sponsorship revenue [2]. - Income from domestic and international sponsorships, transfer of intangible assets, promotional fees, ticket sales, and prepaid card revenues will also be exempt from VAT [2]. - Revenue from commemorative stamps and coins issued in collaboration with China Post and the People's Bank of China will be exempt from VAT [2]. Import Tax Exemptions - Imports of consumables directly used for the World Games, which cannot be produced domestically or do not meet performance requirements, will be exempt from customs duties, VAT, and consumption tax [3]. - Special materials imported for the event, including sports equipment and medical devices, will be temporarily imported and can be re-exported after the event, with formal import procedures required for any remaining items [3]. Additional Tax Exemptions - Income from media sources such as broadcasting and the internet will be exempt from VAT [6]. - Accommodation and service fees charged to athletes, as approved by the international sports associations, will be exempt from VAT [6]. - Revenue from the sale of assets after the event will be exempt from VAT and land value tax [6]. - The organizing committee will not be liable for stamp duty on business records and contracts [6]. - Donations of property to the organizing committee will also be exempt from stamp duty [6].