On 29 October, under the guidance of the State Administration of Radio and Television and the State Tax Administration, the China Networked Audiovisual Association’s Micro-Synthetics Technical Committee issued a Legal Tax Initiative for the Micro-Synthetics Industry, which calls on micro-synthetics practitioners to firmly establish the concept of “taxation and good faith in accordance with the law”. The launch ceremony was held at the China Radio and Television Conference Micro Shorts Forum in 2025, witnessed by Yang Zheng, Deputy Director of the Audiovisual Program Management Division of the Network of the National Radio and Television Administration, and Zhao Zhong, Deputy Director of the Income Tax Department of the National Tax Administration Directorate. Twenty-two micro shortstys industry heads became the first signatories to the initiative.
As the first initiative of the Micro-Sphere Industrial Commission to the industry, it is closely linked to the characteristics of the micro-sphere industry and the requirements of fiscal regulation, with a clear direction of compliance in four dimensions: The first is to clarify the boundaries of the tax liability of practitioners, to prohibit individuals from using “post-tax pay” “sub-tax split” to transfer tax obligations, to require enterprises to enforce the mandatory liability for withholding; the second is to strengthen business paper and financial management, to tighten the real value of business, to oppose the concealment of income by means such as “mixed contracts” “private household collections”; the third is to promote the institutionalization of compliance capacity by enterprises, to encourage the establishment of internal tax review mechanisms and to make compliance a necessary prerequisite for cooperation, and to counter the harmful competition for gains from illegal means of tax evasion and evasion; and the fourth is to promote industry-wide participation in co-governance, requiring practitioners to learn up-to-date policies, to cooperate with regulation, to verify risks in a timely manner and to enhance the sharing of tax training and tax compliance experience.
The launch of the initiative, which set a “bottom line” for fiscal compliance for the fast-growing micro-fatal industry, is a positive response to the requirements of integrated governance in the field of recreation. With the signing of 22 units, more subjects of industry will be drawn to pay taxes and comply with the law, promoting the creation of “good faith, good competition” and laying the foundations for the healthy development of the microtrip.
Tax Initiatives for the Micro-Sync Industry
Members and industry colleagues of the Committee:
Taxing is a legal obligation of citizens and good faith is the foundation of the business. With a view to further building the foundations for the health development of the micro-blind industry and creating a good web-based culture, the China Networked Audiovisual Association’s Micro-temporal Working Committee has launched the following initiatives for all industry colleagues:
1. Those who perform the mini-facilities, such as radio stations, production agencies, and the founders, shall make clear their tax liability and observe the legal tax threshold. Individual practitioners may not make irregular demands to partners such as “no ticketing, no taxation” and may not use “post-tax pay” as a precondition for cooperation, so as to avoid blurring the legal liability of the subject of the tax and transferring it to the tax obligation. An enterprise is required to pay personal income tax as a rule for employees and for flexible practitioners, and does not push or evade legal liability for withholding.
Enterprises such as micro-shortcasts and production agencies should strictly regulate their paper and firmly resist income-hidden violations. (c) Strictly enforce business integrity and ensure consistency in business flow, contract flow, invoice flow and financial flow. Invoices that are unrelated to the actual operation are not made and income is not hidden by means of “gang contracts” or private collections. The retention of vouchers is strictly maintained, business income and expenditure is supported by legal compliance instruments and materials such as business contracts, funds flow, etc. are kept for inspection.
iii. To encourage the building of systematic tax compliance capacity by micro-shortcasting platforms, production agencies, etc., and to counter harmful competition. Enterprises are encouraged to put in place internal tax compliance review mechanisms that include, inter alia, taxation, compliance and resistance to irregular payments, depending on their circumstances. Businesses should make tax compliance a necessary precondition for cooperation. Strongly resisting the vicious competition for profit by illegal means, such as tax evasion, false costs and so forth, and not to engage in bottom-up price wars and resource wars.
IV. Micro-short play practitioners should proactively cooperate with regulation and industry to enhance compliance learning. Strict implementation of the requirements of integrated management in the area of recreation and recreation, timely and careful study of the latest policies put in place by the National General Directorate of Radio and Television, the tax authorities, active cooperation with the supervision of the radio and television services and the tax authorities, and timely verification and correction of the tax risks involved. Encourage inter-enterprise sharing of experience in tax compliance and provide training to employees and flexible practitioners on legal taxation. The industry as a whole works together, starting with each business, to foster a favourable climate of “taxation, compliance and good competition according to the law” that allows for space and development for compliance.
China Online Audio-visual Association Working Committee on Micro-Synthetics
29 October 2025