Ｃｉｒｃｕｌａｒ ｏｎ Ｓｅｖｅｒａｌ Ｉｓｓｕｅｓ ｃｏｎｃｅｒｎｉｎｇ Ｔａｘ Ｐｏｌｉｃｙ ｆｏｒ Ｓｕｐｐｏｒｔｉｎｇ ｔｈｅ Ｄｅｖｅｌｏｐｍｅｎｔ ｏｆ Ｃｕｌｔｕｒａｌ Ｅｎｔｅｒｐｒｉ

Financial departments (bureaus)，and state and local tax bureaus of provinces， autonomous regions and municipalities directly under the Central Government， the Financial Bureau of Xinjiang Production Con-struction Corp.， Guangdong Sub-Ad-ministration of China Customs， Special Commissioner's Offices in Tianjin and Shanghai and Customs directly under the Central Government.