Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the VAT Policy for Cable Television Viewing Fees

This notice extends the exemption of value-added tax (VAT) on basic cable digital television maintenance fees and rural cable television viewing fees collected by broadcasting and television operation service enterprises from January 1, 2017 to December 31, 2019. It also provides for the offset or refund of VAT already levied during this period.