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| Notice by the Ministry of Finance, the State Taxation Administration and the General Administration of Customs of the Tax Policies for the Hangzhou 2022 Asian Games and Asian Para Games | | 财政部、税务总局、海关总署关于杭州2022年亚运会和亚残运会税收政策的公告 |
| (Announcement No. 18 [2020] of the Ministry of Finance) | | （财政部公告2020年第18号） |
| For the purpose of supporting the holding of the the Hangzhou 2022 Asian Games and Asian Para Games and the test events thereof (hereinafter referred to as the “Hanzhou Asian Games”), relevant tax policies are hereby announced as follows: | | 为支持筹办杭州2022年亚运会和亚残运会及其测试赛（以下统称杭州亚运会），现就有关税收政策公告如下： |
| I. The Hangzhou Asian Games Organising Committee (“HAGOC”) shall be exempt from the value-added tax (“VAT”) payable on its share of revenue from selling TV broadcasting rights and its share of revenue (monetary revenue and revenue in kind). | | 一、对杭州亚运会组委会（以下简称组委会）取得的电视转播权销售分成收入、赞助计划分成收入（货物和资金），免征增值税。 |
| II. The HAGOC shall be exempt from the VAT payable on the domestic and overseas sponsorship revenue derived from its market development plan, royalties from the transfer of intangible assets (such as logos), revenue from publicity and promotional fees, revenue from ticket sales, and revenue from charging cards issued by it. | | 二、对组委会市场开发计划取得的国内外赞助收入、转让无形资产（如标志）特许权收入、宣传推广费收入、销售门票收入及所发收费卡收入，免征增值税。 |
| III. The HAGOC shall be exempt from the VAT payable on the revenue derived from issuing commemorative stamps in collaboration with the China National Philatelic Corporation and the revenue derived from issuing commemorative coins in collaboration with the People's Bank of China; | | 三、对组委会取得的与中国集邮总公司合作发行纪念邮票收入、与中国人民银行合作发行纪念币收入，免征增值税。 |
| IV. The HAGOC shall be exempt from the VAT payable on the revenue derived from radio, the Internet, television and other media. | | 四、对组委会取得的来源于广播、因特网、电视等媒体收入，免征增值税。 |
| ．．．．．． | | ．．．．．． |
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