中新社北京7月30日电 (记者 赵建华)中国财政部、海关总署、国家税务总局30日公布了哈尔滨2025年第九届亚洲冬季运动会(简称哈尔滨亚冬会)相关税收政策。
根据公布的税收优惠政策，第九届亚洲冬季运动会组织委员会(下称组委会)取得的电视转播权销售分成收入、赞助计划分成收入(货物和资金)，将免征增值税。同时，组委会市场开发计划取得的国内外赞助收入、转让无形资产(如标志)特许权收入、宣传推广费收入、销售门票收入及所发收费卡收入，也将免征增值税。此外，组委会取得的与中国集邮有限公司合作发行纪念邮票收入、与中国人民银行合作发行纪念币收入，也将免征增值税。
对组委会取得的来源于广播、互联网、电视等媒体收入，免征增值税。对组委会按亚洲奥林匹克理事会核定价格收取的运动员食宿费及提供有关服务取得的收入，免征增值税。对组委会赛后出让资产取得的收入，免征增值税和土地增值税。
组委会使用的营业账簿和签订的各类合同等应税凭证，免征组委会应缴纳的印花税。财产所有人将财产捐赠给组委会所书立的产权转移书据，也免征印花税。
组委会为举办哈尔滨亚冬会进口的亚洲奥林匹克理事会或国际单项体育组织指定的，中国国内不能生产或性能不能满足需要的直接用于哈尔滨亚冬会比赛的消耗品，免征关税、进口环节增值税和消费税。
组委会进口的其他特需物资，包括亚洲奥林匹克理事会或国际单项体育组织指定的，中国国内不能生产或性能不能满足需要的体育竞赛器材、医疗检测设备、安全保障设备、交通通讯设备、技术设备，在哈尔滨亚冬会期间按暂时进境货物规定办理，哈尔滨亚冬会结束后复运出境的予以核销；留在境内或作变卖处理的，按有关规定办理正式进口手续，并照章征收关税、进口环节增值税和消费税。
此次税收优惠政策旨在支持哈尔滨亚冬会的成功举办，减轻组委会的税收负担，促进体育事业的发展，同时也有助于提升哈尔滨的国际形象，推动地方经济发展。
英语如下：
News Title: “Three Chinese Departments Announce Tax Incentives for Harbin Asian Winter Games”
Keywords: Tax Incentives, Harbin Asian Winter Games, Three Chinese Departments
News Content:
BEIJING, July 30 (Xinhua) — (Reporter ZHAO Jihua) The Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation announced on July 30 the relevant tax policies for the Ninth Asian Winter Games to be held in Harbin in 2025 (referred to as the Harbin Asian Winter Games).
According to the tax incentives announced, the organizing committee for the Ninth Asian Winter Games (hereinafter referred to as the Committee) will be exempt from VAT on income from the sale of television broadcasting rights, sponsorship plan shares (goods and funds), and the income from the market development plan, including domestic and international sponsorships, royalties from the transfer of intangible assets (such as logos), income from publicity and promotion fees, sales of tickets, and revenue from charged cards. Additionally, income from the cooperation with China Post to issue commemorative stamps and from the cooperation with the People’s Bank of China to issue commemorative coins will also be exempt from VAT.
Revenues from media such as broadcasting, the internet, and television will also be exempt from VAT. Income from accommodation and meals for athletes and related services, as well as income from the sale of commemorative items, will be exempt from VAT. Income from the disposal of assets after the games will be exempt from VAT and land value-added tax.
Taxable documents such as business account books and various contracts used by the Committee will be exempt from stamp duty. Transfer documents of property donated to the Committee by property owners will also be exempt from stamp duty.
Directly used consumables for the Harbin Asian Winter Games, which are specified by the Asian Olympic Council or international single sports organizations and cannot be produced domestically in China or do not meet the needs of the games, will be exempt from customs duties, import value-added tax, and consumption tax when imported by the Committee.
Other special-needs materials imported by the Committee, including sports equipment, medical testing devices, safety equipment, transportation and communication equipment, and technical equipment, which are specified by the Asian Olympic Council or international single sports organizations and cannot be produced domestically in China or do not meet the needs of the games, will be handled as temporary import goods during the Harbin Asian Winter Games. Those that are re-exported after the games will be subject to verification; those that remain in the country or are sold off will be subject to formal import procedures and the relevant tariffs, import value-added tax, and consumption tax will be levied according to regulations.
The tax incentives are aimed at supporting the successful hosting of the Harbin Asian Winter Games, alleviating the tax burden on the organizing committee, promoting the development of sports, and also helping to enhance Harbin’s international image and promote local economic development.
【来源】http://www.chinanews.com/cj/2024/07-30/10260369.shtml
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