经营性文化事业单位转制为企业免征企业所得税政策
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一文了解经营性文化事业单位转制为企业免征企业所得税政策
蓝色柳林财税室· 2025-06-01 01:03
Group 1 - The article discusses the process of transforming cultural enterprises from public institutions to private entities, detailing the requirements for recognition and registration [2] - It specifies that cultural enterprises must complete their transformation by December 31, 2022, and must have registered as corporate entities while canceling their public institution status [2] - The recognition of transformed cultural enterprises is managed by the Central Propaganda Department in conjunction with the Ministry of Finance and the State Taxation Administration for central-level enterprises, while local-level enterprises are managed by local propaganda, finance, and taxation departments [2] Group 2 - The article outlines the conditions for cultural enterprises to enter the market, including the need for approval from relevant departments and the signing of labor contracts with all employees [2] - It emphasizes that transformed cultural enterprises must comply with national laws and regulations when introducing private and foreign capital, and any changes in capital structure must be approved by the relevant authorities [2] - The process for handling transformations is described as "self-assessment, declaration for benefits, and retention of relevant documents for future reference" [2]