Some Regulations Concerning Further Perfecting Cultural Economic Policies

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(GF No. (1996)37)

5 September 1996

All provincial, autonomous region and municipal People’s Governments, all State Council ministries and commissions, all directly subordinate organs:

In order to realistically strengthen the construction of a Socialist spiritual civilization, and stimulate the healthy development of cultural undertakings, the State Council has decided to further perfect cultural economic policies, and at the same time as expanding all levels’ financial administration input in cultural undertakings, broaden cultural undertaking financial input channels, and progressively shape fund-raising mechanisms and multi-channel input structures adapted to the requirements of the Socialist market economy.

I, Levying cultural undertaking construction fees

In order to guide and regulate the development of cultural undertakings, from 1 January 1997, a cultural undertaking construction fee will be levied nationwide (where localities already levy this it will not be levied doubly).

(1) All sorts of commercial entertainment venues such as song halls, dance halls, karaoke song and dance halls, music teahouses, golf courts, billiard halls, bowling halls, etc., will pay a cultural undertaking construction fee amounting to 3% of their business income.

Advertising media work units such as radio stations, television stations, newspapers and periodicals, etc., as well as outdoor advertising business work units, will pay a cultural undertaking construction fee amounting to 3% of their business income.

(2) Cultural undertaking construction fees are collected together with entertainment business or advertising business taxes by local taxation organs. Cultural undertaking construction fees paid by Central and State organs’ subordinate work units, are completely transferred to the central treasury after collection by the local taxation organs. Locally paid cultural undertaking construction fees are to be completely transferred to the provincial-level treasury.

(3) Cultural undertaking construction fees are brought into financial budget management, and are used by central and provincial governments respectively to establish special funds to be used for cultural undertaking construction. Concrete management and use rules for cultural undertaking construction fees will be formulated by the financial departments together with relevant controlling departments.

II, Encouraging donations to cultural undertakings

In order to encourage social forces to financially aid cultural undertakings, the part of taxpayers’ contributions to the following cultural undertakings through administrative cultural management departments or non-commercial public interest-type organizations established with approval, that falls within 3% of annual taxable income, after examination and verification by the controlling tax organ, may be deducted from the taxable income value:

(1) Contributions to State focus symphony orchestras, ballet troupes, opera troupes and Beijing opera troupes and other ethnic artistic performance troupes.

(2) Contributions to public interest-type libraries, museums, science and technology halls, art galleries, revolutionary history memorial halls, etc.

(3) Contributions on local focus cultural heritage protection work units.

III, Continuing to implement preferential taxation policies

Following economic development and the growth of fiscal income, progressively adding financial input into cultural undertakings, and continuing to implement preferential taxation policies.

(1) During the “9th Five-Year Plan” period, the provisions on value-added tax for seven publications categories and county-level and lower Xinhua bookstore and rural supply collectives selling publications in the Ministry of Finance and General Administration of Taxation “Regulations Concerning Continuing to Implement Preferential Taxation Policies to Propaganda and Culture Work Units) (No. (94)CSZ089) will continue to be implemented according to the method of levying first and returning afterwards; the income through film copy selling of film production studios established with State Council permission, will continue to be exempt from value-added tax; central and provincial finance administrations continue to list the real amount of income tax paid by propaganda and cultural work units the year before into the appropriations budget, and establish special propaganda and culture development funds; central and provincial-level taxation authorities must continue to arrange for special funding in their budget, and bring it into special funding for propaganda and culture development.

Where preferential taxation policies cease to be implemented because of taxation system adjustment, all levels’ financial departments must respond by resolving funding problems engendered by this in propaganda and culture work units through budgetary methods.

(2) Appropriately expanding the “Ten-thousand Mile Border Culture Long Corridor” subsidy expenses. Arranging for a certain amount of ethnic undertaking fees and border construction fees to support border regions and ethnic regions to develop cultural undertakings. Relevant local policies shall also progressively increase input into border region and ethnic region cultural undertakings.

IV, Establishing and perfecting special fund systems

In order to stimulate propaganda and cultural undertaking development, strengthen control capacity, guarantee focus needs and standardize funding management, central and provincial levels must establish and complete relevant special funding systems.

Special funding sources are funds budgeted by financial administration and non-budget funding such as fees collected with the approval of relevant State provisions. Financial departments must perform special fund budgeting arrangements, and relevant departments must strictly levy non-budget funding according to regulations. At present, it is necessary to focus on perfecting the “Special Propaganda and Culture Development Fund”, the “special preferential drama (programme) creation and performance fund”, the “Special State Film Undertaking Development Fund” and the “Special Publishing Development Fund” systems.

Special funds are financial administration funds, and it is necessary to complete systems and strengthen management, according to the requirements of the relevant financial administration regulation, and guarantee that special funds are put to special use, and supervision and inspection from financial and auditing departments are accepted.

国务院关于进一步完善文化经济政策的若干规定
(国发〔1996〕37号 1996年9月5日)

各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
为切实加强社会主义精神文明建设、促进文化事业健康发展,国务院决定进一步完善文化经济政策,在加大各级财政对文化事业投入力度的同时,拓宽文化事业资金投入渠道,逐步形成适应社会主义市场经济要求的筹资机制和多渠道投入体制。
一、开征文化事业建设费
为引导和调控文化事业的发展,从1997年1月1日起,在全国范围内开征文化事业建设费(地方已开征的不重复征收)。
(一)各种营业性的歌厅、舞厅、卡拉OK歌舞厅、音乐茶座和高尔夫球、台球、保龄球等娱乐场所,按营业收入的3%缴纳文化事业建设费。
广播电台、电视台和报纸、刊物等广告媒介单位以及户外广告经营单位,按经营收入的3%缴纳文化事业建设费。
(二)文化事业建设费由地方税务机关在征收娱乐业、广告业的营业税时一并征收。中央和国家机关所属单位缴纳的文化事业建设费,由地方税务机关征收后全额上缴中央金库。地方缴纳的文化事业建设费,全额缴入省级金库。
(三)文化事业建设费纳入财政预算管理,分别由中央和省级建立专项资金,用于文化事业建设。文化事业建设费的具体管理和使用办法,由财政部门会同有关主管部门制定。
二、鼓励对文化事业的捐赠
为鼓励社会力量资助文化事业,纳税人通过文化行政管理部门或批准成立的非营利性的公益性组织对下列文化事业的捐赠,在年度应纳税所得额3%以内的部分,经主管税务机关审核后,在计算应纳税所得额时予以扣除:
(一)对国家重点交响乐团、芭蕾舞团、歌剧团和京剧团及其他民族艺术表演团体的捐赠。
(二)对公益性的图书馆、博物馆、科技馆、美术馆、革命历史纪念馆的捐赠。
(三)地重点文物保护单位的捐赠。
三、继续实行财税优惠政策
随着经济发展和财政收入的增长,逐步增加对文化事业的资金投入,继续实行财税优惠政策。
(一)“九五”期间,财政部、国家税务总局《关于继续对宣传文化单位实行财税优惠政策的规定》(〔94〕财税字第089号)中规定的7类出版物、县及县以下新华书店和农村供销社销售出版物的增值税,继续实行先征后退的办法;经国务院批准成立的电影制片厂销售的电影拷贝收入,继续免征增值税;中央和省级财政继续按宣传文化企业上年上缴所得税的实际入库数列支出预算,建立宣传文化发展专项资金;中央和省级财政要继续在预算中安排部分专项经费,纳入宣传文化发展专项资金。
财税优惠政策如因税制调整而停止执行,各级财政部门要通过预算方式相应解决宣传文化单位由此产生的经费问题。
(二)适当增加“万里边境文化长廊”补助经费。在民族事业费和边境建设费中安排一定数量扶持边远地区、民族地区发展文化事业。有关地方政策也应逐步增加对边远地区、民族地区文化事业的投入。
四、建立健全专项资金制度
为促进宣传文化事业发展、增强调控能力、保证重点需要、规范资金管理,中央和省级要建立健全有关专项资金制度。
专项资金的来源为财政预算资金和按国家有关规定批准的收费等预算外资金。财政部门要做好专项资金的预算安排,有关部门要严格按照规定征收预算外资金。目前,要重点完善“宣传文化发展专项资金”、“优惠剧(节)目创作演出专项资金”、“国家电影事业发展专项资金”和“出版发展专项资金”制度。
专项资金是财政资金,要按照有关财政法规的要求健全制度、加强管理,保证专项专用并接受财政和审计部门监督检查。

One thought on “Some Regulations Concerning Further Perfecting Cultural Economic Policies

    […] on the low side, and proportions are on the low side. Earnestly implementing the State Council “Some Regulations Concerning Further Perfecting Cultural Economic Policies“. Central and local financial department input into propaganda and culture undertakings must […]

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