摘要
Circular on Several Issues concerning Tax Policy for Supporting the Development of Cultural Enterprises applied to all cultural enterprises and unless explicitly prescribed in the herein articles, the execution period for the preferential tax policies mentioned in the Circular shall expire as of Dec.31. 2013.
Financial departments(bureaus), and state and local tax bureaus of provinces,autonomous regions and municipalities directly under the Central Government,the Financial Bureau of Xinjiang Production & Construction Corp.,Guangdong Sub-Administration of China Customs,Special Commissioner's Offices in Tianjin and Shanghai and Customs directly under the Central Government,