电影行业税收优惠规定-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	电影行业税收优惠规定
释义	律师分析：一般情况下影视行业可以享受到增值税税收返还，比例在30%—80%，所得税可申请享受五免五减或者五免五减半政策，或者享受核定正征收政策。【法律依据】：《中华人民共和国企业所得税法》第四条企业所得税的税率为25％。非居民企业取得本法第三条第三款规定的所得，适用税率为20％。
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