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How to pay taxes on fund investment in film and television
Enterprise income tax is paid at 15%.
It is stipulated that the distribution income of film and television works obtained by producers shall be uniformly calculated according to the distribution service of radio, film and television programs, and the applicable tax rate is 6%. Producers should issue special invoices for value-added tax to investors, and producers should deduct them as inventory goods.
The income obtained by the investor from the transfer of income right shall be regarded as the operating cost of the producer, and the output tax shall be accrued by the investor according to the sales of intangible assets and other equity intangible assets, and a special VAT invoice shall be issued to the producer.
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