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How to declare VAT on movie screening income in the first quarter of 2022?

VAT exempt.

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Support Policies for Film and Other Industries (Announcement No. 25, 2020, of the Ministry of Finance and the State Administration of Taxation) stipulates: From January 1, 2020 to December 2020 On the 31st, taxpayers’ income from providing movie screening services will be exempted from value-added tax.

2. In accordance with the "Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of the Implementation of Some Preferential Tax Policies in Response to the Epidemic" (Announcement No. 7 of the Ministry of Finance and the State Administration of Taxation of 2021), the implementation period of the above policies is extended to 2021 December 31, year.

3. From January 1, 2021 to the date of this announcement, the taxes and fees that have been levied and should be reduced or reduced in accordance with the provisions of this announcement can be deducted from the taxes and fees that the taxpayer or payer shall pay in the future or be exempted. return.