Notice Concerning Some Economic Policies Supporting the Cultural Sector Development

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(NDC No. (2000)41)

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

Since the reform and opening up, especially since the Fourteenth Party Congress, the Central Committee and the State Council have brought on stage a number of cultural economic policies, which have developed a vigorous function in reforming and propagating the cultural management system and completing and propagating the internal business system of cultural organs, stimulating spiritual culture product production and propagating the establishment of cultural facilities, improving and propagating the material conditions of cultural organs, and moved forward the propagating of healthy cultural sector development.

In order to earnestly implement the spirit concerning “continuously implementing relevant policies to support cultural sector development, increase input in important news media and public interest culture sectors” in the “Central Committee Opinions Concerning Formulating the Tenth National Economy and Social Development Five-Year Plan”, deepen propagating of cultural management system reform, move forward propaganda and cultural sector development, after the conclusion of the “Ninth Five”, it is necessary to continuously implement the “Some State Council Regulations Concerning Further Completion of Cultural Economic Policies” (NDC No. (1996)37), and relevant documents and enlarge fiscal support systems, all cultural economic policies currently in effect will be adjusted and perfected. The relevant issues are hereby notified as follows:

I, Continuously collect culture management construction fees.

(1) All sorts of commercial entertainment venues such as music halls, dance halls, karaoke song and dance halls, music teahouses and golf, billiards, pool venues, etc. will pay 3% of business income for cultural sector construction fees.

Media work units such as radio stations, television stations and newspapers and periodicals, etc., as well as outdoor advertising business work units, will pay 3% of business income for cultural sector construction fees.

(2) Cultural sector construction fees will be collected together with the collection of entertainment business and advertising business tax by the local tax organ. Cultural construction fees paid by central and State organs subordinate work units will be completely handed over to the central treasury after collection by the local tax organs. Cultural construction fees locally paid, will be completely handed over to the provincial-level treasury.

(3) Cultural sector construction fees entered into financial budget management, will be used for cultural sector instruction respectively by special central and provincial-level funds. Cultural sector construction fees management and use, will be continuously implemented according to the “Notice Concerning Promulgation of the ‘Cultural Sector Construction Fee Use Management Rules'” of the Ministry of Financial administration and the Central Committee Propaganda Department (MoF No. (1997)243).

II, V.A.T. for the following publications will continue to implement the first tax and then pay back method. Unlawful publications and publishers repeatedly displaying unlawful publications may not enjoy the policy of this Paragraph.

(1) China Communist Party and all democratic parties’ official newspapers and official periodicals.

(2) All levels’ People’s Government official newspapers and official periodicals.

(3) All levels’ People Congress, People’s Political Consultative Conference, labour unions, Communist Youth League and Women’s League official newspapers and periodicals.

(4) Xinhua News Agency’s official newspapers and official periodicals.

(5) Military entities’ official newspapers and periodicals.

(6) Higher, middle and lower education original student handbooks and newspapers and periodicals specially published and distributed for children.

(7) Science and technology books and science and technology periodicals.

III, V.A.T. over sales of county (including county-level city) and lower than county-level Xinhua bookstores and rural cooperative sellers in the entire country, will continue to implement the first tax and then pay back method.

IV, The following five economic policies for development of the cultural sector will be continuously implemented.

(1) Film copy sale income of film studios approved for establishment by the State Council is exempt from V.A.T; film distribution work units income obtained from distribution to projection work units is exempt from business tax.

(2) From film projection income, 5% is drawn to establish a “Special State Film Sector Development Fund”, used for film sector macroeconomic regulation.

(3) From television advertising net income, 3% is drawn to establish a “Special Exceptional Film Goods Fund”, for supporting shooting of exceptional film goods.

(4) From film import income, a part is drawn to produce and dub films.

(5) Specially important film creation and production, may apply with financial administration for subsidies.

V, Continuously increasing financial administration input in propagating the cultural sector.

(1) Central and provincial-level financial administration will continuously, according to the realistic collection numbers appropriation budget of income tax handed over by propaganda and culture enterprises, establish a special propaganda and culture development fund; central and provincial-level financial administration must continuously in the arranging of a part of special funds in making up the budget, enter special propaganda and culture development funds.

(2) Suitable increase of “Ten Thousand Miles Border Culture Long Corridor” subsidy finds. In arranging the ethnicity operating expenses and border construction fees, a certain amount supports cultural sector development in remote border regions and ethnic minority regions. The relevant localities’ People’s Governments shall also progressively increase input in remote border regions and ethnic minority regions’ cultural sectors.

VI, Establishing and perfecting special funding systems. In order to stimulate propaganda and culture sector development, strengthen regulation and control capacity, guarantee major requirements, standardize funding management, the centre and provincial level must establish and perfect relevant special funding systems.

The sources of special funding are funds budgeted by the financial administration and non-budgeted funds such as fees approved according to relevant State regulations. Financial administration work units must do well the budget arrangements for special funds, relevant entities must prohibit all levying of non-budgeted funds according to regulations. It is necessary to further perfect special funds such as the “propaganda and cultural development special fund”, “excellent drama (programme) creation and performance special fund”, “State film sector development fund”, “Excellent film product special fund” and the “publication development special fund”, etc.

Special funds are financial administration funds, and it is necessary to perfect the system and strengthen management according to relevant financial administration laws and regulations, guarantee the special use of special funds and receive supervision and examination by financial administration and accounting entities.

VII, Continuously encouraging contributions to the propaganda and cultural sector. Social forces through State approval establishing non-commercial public benefit groups or state organs contributing to the following propaganda and cultural sectors, are brought into the public interest contributions scope, after examination and verification by tax organs, when tax payers pay enterprise income tax, the part within 10% of the yearly taxable income, may be deducted in the calculation of taxable income; when tax payers pay individual income tax, the amount of contribution not exceeding a part of 30% of the total taxable income reported by the taxpayer, may be deducted from his taxable income value.

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

(2) Contributions to public interest libraries, museums, scientific and technological research establishments, art galleries, revolutionary history memorial halls.

(3) Contributions to key cultural object protection work units.

(4) Contributions to matters such as public benefit activities, programmes and cultural facilities, etc. of administrative cultural management entities’ subordinated non-commercial cultural centres or masses art museums.

VIII, Grasping implementation, strengthening management. All levels financial administration entities must earnestly implement all cultural economic policies. Propaganda and culture controlling entities must fully develop cultural economic policies’ macroeconomic regulation functions. Propaganda and culture organs must deepen internal reform, transform business systems, complete financial systems, strengthen financial management, accepted contribution funds must be specially used for developing the cultural sector, and may not be infringed upon, diverted or even privately divided, and may also not be chaotically apportioned, and indiscriminately collected, etc. To all sorts of unlawful or irregular activities, liability must be investigated, and strictly dealt with.

State Council

18 December 2000

国务院关于支持文化事业发展若干经济政策的通知
(国发〔2000〕41号)

各省、自治区、直辖市人民政府,国务院各部委、各直属机构:

改革开放以来,特别是党的十四大以来,党中央、国务院先后出台了一系列文化经济政策,对改革宣传文化管理体制和完善宣传文化机构内部经营机制,促进精神文化产品生产和宣传文化设施建设,改善宣传文化机构的物质条件,发挥了积极作用,推动了宣传文化事业健康发展。

为认真贯彻《中共中央关于制定国民经济和社会发展第十个五年计划的建议》中关于“继续实行支持文化事业发展的有关政策,增加对重要新闻媒体和公益文化事业的投入”的精神,深化宣传文化管理体制改革,推动宣传文化事业发展,在“九五”结束后,要继续执行《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)及相关文件并加大财税支持力度,对现行的各项文化经济政策加以调整和完善。现将有关问题通知如下:

一、继续征收文化事业建设费。

(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。文化事业建设费的管理和使用,继续按照财政部、中宣部《关于颁发〈文化事业建设费使用管理办法〉的通知》(财文字〔1997〕243号)执行。

二、对下列出版物的增值税继续实行先征后退的办法。违规出版物和多次出现违规出版物的出版社不得享受此项政策。

(一)中国共产党和各民主党派的机关报和机关刊物。

(二)各级人民政府的机关报和机关刊物。

(三)各级人大、政协、工会、共青团、妇联组织的机关报和机关刊物。

(四)新华通讯社的机关报和机关刊物。

(五)军事部门的机关报和机关刊物。

(六)大中小学原学生课本和专为少年儿童出版发行的报纸和刊物。

(七)科技图书和科技期刊。

三、全国县(含县级市)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。

四、继续实施下列发展电影事业的五项经济政策。

(一)对经国务院批准成立的电影制片厂销售的电影拷贝收入,免征增值税;对电影发行单位向放映单位收取的发行收入,免征营业税。

(二)从电影放映收入中提取5%建立“国家电影事业发展专项资金”,用于电影行业的宏观调控。

(三)从电视广告纯收入中提取3%建立“电影精品专项资金”,用于支持电影精品摄制。

(四)从进口影片收入中提取部分资金用于电影制片、译制。

(五)特别重点影片的创作生产,可个案报批财政补贴。

五、继续增加对宣传文化事业的财政投入。

(一)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。

(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。有关地方人民政府也应逐步增加对边远地区、民族地区文化事业的投入。

六、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,有关部门要严禁各按照规定征收预算外资金。要进一步完善“宣传文化发展专项资金”、“优秀剧(节)目创作演出专项资金”、“国家电影事业发展专项资金”、“电影精品专项资金”和“出版发展专项资金”等专项资金制度。

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。

七、继续鼓励对宣传文化事业的捐赠。社会力量通过国家批准成立的非营利性的公益组织或国家机关对下列宣传文化事业的捐赠,纳入公益性捐赠范围,经税务机关审核后,纳税人缴纳企业所得税时,在年度应纳税所得额10%以内的部分,可在计算应纳税所得额时予以扣除;纳税人缴纳个人所得税时,捐赠额未超过纳税人申报的应纳税所得额30%的部分,可从其应纳税所得额中扣除。

(一)对国家重点交响乐团、芭蕾舞团、歌剧团、京剧团和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)对重点文物保护单位的捐赠。

(四)对文化行政管理部门所属的非生产经营性的文化馆或群众艺术馆接受的社会公益性活动、项目和文化设施等方面的捐赠。

八、抓好落实,加强管理。各级财税部门要认真落实各项文化经济政策。宣传文化主管部门要充分发挥文化经济政策的宏观调控作用。宣传文化机构要深化内部改革,转换经营机制,健全财务制度,加强资金管理,接受的捐赠资金要专门用于发展宣传文化事业,不得挤占、挪用甚至私分,也不得以捐赠为由搞乱摊派、乱集资等活动。对出现的各种违法违纪行为,要追究责任,严肃处理。

国务院

二000年十二月十八日

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