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Information law. Government support for the media (most important)

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65. STATE SUPPORT OF MASS MEDIA

State actions aimed at supporting the media, are largely regulated by the provisions of the Federal Law of December 1, 1995 No. 191-FZ “On state support of the media and book publishing of the Russian Federation.” In order to ease the financial condition of the media, the state introduces a number of benefits. Turnovers on the sale of media products, book products related to education, science and culture, as well as editorial, publishing and printing activities for the production of book products related to education, science and culture, newspaper and magazine products are exempt from value added tax .

Services on transportation, loading, unloading, reloading of periodicals and books related to education, science and culture are exempt from value added tax.

Income received by editorial offices of mass media, publishing houses, news agencies, television and radio broadcasting companies, organizations for the distribution of periodicals and books, broadcasting centers from the production and distribution of media products and books related to education, science and culture is not subject to taxation. in the part credited to the federal budget.

Profit received by printing enterprises and organizations from the provision of services for the production of book products related to education, science and culture, media products, to the extent credited to the federal budget, is not subject to taxation.

Profits received by editorial offices of the mass media, publishing houses, news agencies, television and radio broadcasting companies and organizations for the distribution of periodicals and books and directed by them to finance capital investments in their main profile are not subject to taxation. The non-taxable share of profit directed for these purposes is not limited.

Periodicals and books related to education, science and culture, imported into the customs territory of the Russian Federation and exported from this territory by editorial offices of mass media and publishing houses, are exempt from customs duties and fees associated with import and export.

Paper, printing materials and printing media, audio and video information, technological and engineering equipment imported into the customs territory of the Russian Federation by media editorial offices, publishing houses, news agencies, television and radio broadcasting companies, printing enterprises and organizations and used by them for the production of mass media products and book products related to education, science and culture are exempt from customs duties.

The editorial offices of the mass media, publishing houses, information agencies, television and radio broadcasting companies use the services of postal, telegraph and telephone organizations at the rates provided for budgetary organizations.

Author: Yakubenko N.O.

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