The Ministry of Culture, the Ministry of Industry and Information Technology and the Ministry of Finance jointly issued the Implementation Opinions on Providing Strong Support for the Development of Small and Micro Cultural Enterprises.
The Opinions expressly provide that small and micro cultural enterprises are eligible for various preferential tax policies, and that cultural service industry will be gradually incorporated into the pilot program of replacing business tax with value-added tax. In addition, the Opinions require measures to be taken to enhance innovation by small and micro cultural enterprises, create an environment conducive to their development and encourage their engagement in public cultural services and government procurement activities.