文(wen)化(hua)部、財政部、國家(jia)稅(shui)(shui)務(wu)總局日前印(yin)發《動漫(man)企業(ye)認(ren)定(ding)(ding)管理辦(ban)法（試行）》（以下(xia)簡稱《認(ren)定(ding)(ding)辦(ban)法》）（文(wen)市發[2008]51號），規范(fan)享受國家(jia)規定(ding)(ding)優惠政策動漫(man)企業(ye)的(de)認(ren)定(ding)(ding)事項。按照相關(guan)規定(ding)(ding)，2009年起，通過認(ren)定(ding)(ding)的(de)動漫(man)企業(ye)自主開發、生產動漫(man)產品，可申請享受國家(jia)現行鼓勵軟件產業(ye)發展的(de)有關(guan)增(zeng)值稅(shui)(shui)、所得稅(shui)(shui)優惠政策。

　　據(ju)悉，根據(ju)《國(guo)務院辦(ban)公廳轉(zhuan)發(fa)財政部等部門關于推動(dong)我國(guo)動(dong)漫產業(ye)(ye)(ye)發(fa)展(zhan)的(de)若干(gan)意見的(de)通知(zhi)》（國(guo)辦(ban)發(fa)[2006]332號，以下簡稱《通知(zhi)》）規定，經(jing)國(guo)務院有關部門認定的(de)動(dong)漫企(qi)業(ye)(ye)(ye)自主開(kai)(kai)發(fa)、生產動(dong)漫產品(pin)，可申請(qing)享受國(guo)家現行鼓勵軟件(jian)產業(ye)(ye)(ye)發(fa)展(zhan)的(de)有關增值稅(shui)、所得(de)稅(shui)優惠政策；動(dong)漫企(qi)業(ye)(ye)(ye)自主開(kai)(kai)發(fa)、生產動(dong)漫產品(pin)涉及營業(ye)(ye)(ye)稅(shui)應稅(shui)勞務的(de)（除廣告業(ye)(ye)(ye)、娛樂業(ye)(ye)(ye)外）,暫(zan)減(jian)按3%的(de)稅(shui)率征收營業(ye)(ye)(ye)稅(shui)。

　　此外，認定通過的動漫企業自主開發、生產動漫直接產品，確需進口的商品可享受免征進口關稅及進口環節增值稅的優惠政策。企業出口動漫產品享受國家統一規定的出口退（免）稅政策。企業出口動漫版權可適當予以獎勵。對動漫企業在境外提供勞務獲得的境外收入不征營業稅，境外已繳納的所得稅款可按規定予以抵扣。
　生產(chan)(chan)六類動漫(man)產(chan)(chan)品的企業可申請(qing)認定(ding)

　　《認定(ding)辦法(fa)》明確，動漫企(qi)業包括：漫畫創(chuang)作(zuo)企(qi)業；動畫創(chuang)作(zuo)、制(zhi)作(zuo)企(qi)業；網絡動漫（含手機(ji)動漫）創(chuang)作(zuo)、制(zhi)作(zuo)企(qi)業；動漫舞臺劇（節）目(mu)制(zhi)作(zuo)、演出企(qi)業；動漫軟件開發(fa)企(qi)業；動漫衍生產品(pin)研發(fa)、設計(ji)企(qi)業。按照本辦法(fa)認定(ding)的動漫企(qi)業，方(fang)可申請享受《通(tong)知(zhi)》規定(ding)的有關優(you)惠和扶(fu)持政策。

　　辦(ban)法(fa)所稱(cheng)動(dong)(dong)(dong)漫(man)(man)(man)產(chan)(chan)品包(bao)括六類：（一）漫(man)(man)(man)畫(hua)(hua)(hua)(hua)(hua)：單幅和多格漫(man)(man)(man)畫(hua)(hua)(hua)(hua)(hua)、插畫(hua)(hua)(hua)(hua)(hua)、漫(man)(man)(man)畫(hua)(hua)(hua)(hua)(hua)圖書、動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)抓幀圖書、漫(man)(man)(man)畫(hua)(hua)(hua)(hua)(hua)報(bao)刊、漫(man)(man)(man)畫(hua)(hua)(hua)(hua)(hua)原畫(hua)(hua)(hua)(hua)(hua)等；（二）動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)：動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)電(dian)(dian)(dian)影、動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)電(dian)(dian)(dian)視劇(ju)、動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)短片(pian)、動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)音(yin)像制品，影視特效中的(de)(de)動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)片(pian)段(duan)，科教、軍事、氣象、醫療等影視節(jie)目中的(de)(de)動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)片(pian)段(duan)等；（三）網(wang)絡(luo)動(dong)(dong)(dong)漫(man)(man)(man)（含手機(ji)(ji)動(dong)(dong)(dong)漫(man)(man)(man)）：以計算機(ji)(ji)互聯網(wang)和移(yi)動(dong)(dong)(dong)通信(xin)網(wang)等信(xin)息(xi)網(wang)絡(luo)為(wei)主要(yao)傳播平(ping)臺(tai)，以電(dian)(dian)(dian)腦(nao)、手機(ji)(ji)及各種手持電(dian)(dian)(dian)子設(she)備為(wei)接受終端(duan)的(de)(de)動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)、漫(man)(man)(man)畫(hua)(hua)(hua)(hua)(hua)作品，包(bao)括FLASH動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)、網(wang)絡(luo)表情、手機(ji)(ji)動(dong)(dong)(dong)漫(man)(man)(man)等；（四）動(dong)(dong)(dong)漫(man)(man)(man)舞臺(tai)劇(ju)（節(jie)）目：改編自動(dong)(dong)(dong)漫(man)(man)(man)平(ping)面與影視等形式作品的(de)(de)舞臺(tai)演出(chu)劇(ju)（節(jie)）目、采(cai)用(yong)動(dong)(dong)(dong)漫(man)(man)(man)造(zao)型或含有動(dong)(dong)(dong)漫(man)(man)(man)形象的(de)(de)舞臺(tai)演出(chu)劇(ju)（節(jie)）目等；（五）動(dong)(dong)(dong)漫(man)(man)(man)軟(ruan)(ruan)件：漫(man)(man)(man)畫(hua)(hua)(hua)(hua)(hua)平(ping)面設(she)計軟(ruan)(ruan)件、動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)制作專用(yong)軟(ruan)(ruan)件、動(dong)(dong)(dong)畫(hua)(hua)(hua)(hua)(hua)后(hou)期音(yin)視頻制作工具(ju)軟(ruan)(ruan)件等；（六）動(dong)(dong)(dong)漫(man)(man)(man)衍生產(chan)(chan)品：與動(dong)(dong)(dong)漫(man)(man)(man)形象有關的(de)(de)服裝、玩具(ju)、文具(ju)、電(dian)(dian)(dian)子游戲等。

　　文化部、財政部、國家稅務總局共同確定全國動漫企業認定管理工作方向，負責指導、管理和監督全國動漫企業及其動漫產品的認定工作，并定期公布通過認定的動漫企業名單。各省、自治區、直轄市文化行政部門與同級財政、稅務部門組成本行政區域動漫企業認定管理機構。