澳大利亚影视制作补偿激励计划及官方联合作制作计划-Ausfilm.pdf

澳大利亚影视制作补偿激励计划及官方联合作制作计划 Australian Screen Production Incentives and Offi cial International Co-Productions 澳大利亚影视制作补偿激励 计划及官方联合作制作计划 Australian Screen Production Incentives and Offi cial International Co-Productions 此概述由澳大利亚全国性律师事务所，豪力律师事务提供 | 2014年5月 An overview by national Australian law fi rm, Holding Redlich | May 2014 澳大利亚影视制作补偿激励计划及官方联合作制作计划 Australian Screen Production Incentives and Official International Co-Productions Introduction 介绍 There are four principal Australian Government incentives to support 澳大利亚共有四个主要的支持影视制作的澳大利亚政府奖 screen production in Australia: 励： ƒƒthe Producer Offset; ƒƒthe Location Offset; ƒƒ制片人补偿; ƒƒthe Post, Digital and Visual Effects (PDV) Offset; and ƒƒ地点补偿; ƒƒthe Location Incentive (which may be applied for with the Location ƒƒ后期制作，数字和视觉效果（PDV）补偿; 且 Offset). ƒƒ地点奖励（可以与地点补偿同时申请）。 Each of the three offsets is a refundable tax offset which entitles an eligible applicant to receive a tax refund where the amount of the 上述三种补偿都是可退还的税收补偿，当申请的补偿金额 offset claimed exceeds the applicant’s income tax and other tax 超过申请人的所得税和其他应付税款时，允许符合资格的 liabilities. A project is only entitled to one of the offsets – they cannot 申请人获得退税。一个项目仅只能申请一种补偿 - 不能同 be combined. 时获得多种补偿。 Australia has entered into co-production treaties with the United 澳大利亚已经与英国、加拿大、意大利、爱尔兰、以色 Kingdom, Canada, Italy, Ireland, Israel, Germany, South Africa, Singapore and China, and has entered into memoranda of 列、德国、南非、新加坡和中国签订了联合制作协定，并 understanding (MOUs) with France and New Zealand. 与法国和新西兰签订了谅解备忘录（MOU）。 Film and television projects which are approved as official 根据协定或MOU被认定为官方国际联合制作的电影和电视节 inter