{{PD-PRC-exempt}} only applies to texts, not other media types such as images, photos or sound recordings. This is backed by an abundance of clear, well-established consensus here on Commons, for example:
{{subst:delete2|image=Files in Category:Film Release License of China|reason={{PD-PRC-exempt}} only applies to texts, not other media types such as images, photos or sound recordings. This is backed by an abundance of clear, well-established consensus here on Commons, for example: