Notice Concerning Printing and Issuing Two Regulations on Supporting Cultural Industry Development and Commercial Undertaking Work Units Transforming into Enterprises in Cultural Structural Reform Trial Points

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All provincial, autonomous region and municipal people’s governments and all State Council ministries and commissions, and all directly subordinate organs

The Central Propaganda Department jointly with relevant entities and work units the Central Organization Department, Central Staffing Department, Reform and Development Commission, Ministry of Finance, Ministry of Personnel, Ministry of Labour and Social Security, General Administration of Taxation, State Administration of Industry and Commerce, State Administration of Radio, Film and Television, General Administration of Press and Publications, etc., put forward the “Regulations on Supporting Cultural Industry Development  in  Cultural Structural Reform Trial Points (Trial)” and the “Regulations on Supporting Commercial Undertaking Work Units Transforming into Enterprises in  Cultural Structural Reform Trial Points (Trial)”, the State Council agreed with them, and they are hereby issued to you, please implement them earnestly.

Attachment 1: “Regulations on Supporting Cultural Industry Development in Cultural Structural Reform Trial Points (Trial)”

Attachment 2: “Regulations on Supporting Commercial Undertaking Work Units Transforming into Enterprises in Cultural Structural Reform Trial Points (Trial)”

Attachment 1: “Regulations on Supporting Cultural Industry Development in Cultural Structural Reform Trial Points (Trial)”

In order to promote cultural structural reform trial point work, stimulate cultural industry development, the following Regulations are formulated.

I, Concerning finance and taxes

1. Trial point regions may arrange for special cultural industry development funds, and formulate corresponding utilization and management rules, adopt methods such as discounts and subsidies, etc., to support cultural industry development.

2. To government-encouraged newly organized cultural enterprises in the newspaper sector, publishing, distribution, radio and television, film, screening, performing arts, etc., treatment of exemption from one to three years of enterprise income tax may be extended.

3. To trial point culture groups in the newspaper sector, publishing, distribution, radio, television, film, etc., that conform to regulations, preferential enterprise income tax collection policies may be extended.

4. Cultural product export may enjoy export tax rebate policies according to present State taxation regulations, no commercial tax is levied over foreign income from culture labour export, and this is exempt from enterprise income tax; advanced technology imported for producing focus culture products or import of required private-use equipment, sets and spare part, etc., according to presently existing tax law regulations, is exempt from import customs tax and import-segment value-added tax.

5. Where culture enterprises have difficulties in paying taxes, they may apply for mitigation of town and city land use tax and housing tax for land and buildings used in commerce.

6. Encouraging setup of high and new technology cultural industries, encouraging and guiding social capital to invest in high and new technology. Culture work units engaging in research, production and dissemination of digital radio, film and television, databases, electronic publishing, etc., in all cases where they conform to State preferential taxation policies concerning high and new technology enterprises, they may enjoy corresponding preferential taxation policies.

7. Income from film copies sold by film studios established with State Council approval is exempt from value added tax; income from distributing films by film distribution enterprises to film screening work units is exempt from commercial tax.

II, Concerning investment and capital

8. To those investing in setup of culture enterprises, within the scope permitted by policy, reducing administrative examination and approval segments, simplifying examination and approval formalities, it is prohibited to collect any added expenses outside of policy provisions.

9. Party newspapers, Party periodicals, radio stations, television stations and other important news media’s commercial part is to be separated and reformed into enterprises, and under the presupposition of guaranteeing absolute State control of shares, they are permitted to attract capital from society; State-owned distribution groups, science and technology-type newspapers and periodicals turning into enterprises and publishing work units, under the presupposition that State-owned investment subjects control shares, are permitted to attract investment from other capital from domestic society; radio and television transmission network companies, under the presupposition that State-owned capital controls shares, may attract State-owned capital and private capital with permission.

10. Capital from society is encouraged, supported and guided to initiate film production, screening, performance, entertainment, distribution, exhibition, intermediary service and other cultural enterprises through methods such as shareholding systems, privately, etc., and enjoy the same treatment as State-owned cultural enterprises.

11. Through shareholding system reform, realizing cultural enterprises with diversified investment subjects, those meeting conditions may apply to go on the market.

III, Concerning asset management

12. On the basis of strengthening asset management and doing asset appraisal work well, cultural enterprises may, according to the uniform State policies concerning checking on enterprise assets, successively deduct State-owned rights and interest and State-owned capital for asset damage and bad assets discovered in the previous year.

13. Publishing and distributing work units implement a method of appraisal year by year and drawing or deducting price differences concerning losses because of idly stored publications. Where the annual merchandise price loss value is within the provided scope, they are permitted to transfer accounts of their own initiative.

IV, Concerning industry and commerce management

14. To invest in cultural enterprises and set up a limited liability company with a registered capital of less than 500.000 Yuan, it is permitted to introduce the registered capital in stages within three years, and the first stage may not be lower than half of the required registered capital.

15. Investors are permitted to put up capital to establish cultural enterprises through trademark, brand, technology, scientific research achievements and other intangible asset valuation, the proportion of the valuation in the registered capital may not exceed 40%.

V, Concerning prices

16. A governmental fixed price is implemented for the price of fundamental public radio and film services’ basic watching service prices, a government guide price is implemented for the price of other provided by radio and television cable networks, enterprises formulate them according to the basic price rate determined by governments and their range of flotation, and according to the situation of market requirements; the price of performance tickets is decided by the market. At the same time as cultural undertaking work units transforming into enterprises, enterprises meeting conditions are to implement separation of government and enterprise as soon as possible.

The above policies are only to be applied in cultural structural reform trial work units or trial regions, concrete work units are examined and approved by the Cultural Structural Reform Trial Work Leading Small Group Office together with the Ministry of Finance and the General Administration of Customs. The implementation period is from 1 January 2004 to 31 December 2008.

Attachment 2:

Regulations on Commercial Cultural Undertaking Work Unit Transforming into Enterprises in Cultural Structural Reform Trials (Trial)

In order to promote cultural structural reform trial work, vigorously and reliably stimulate commercial cultural undertaking work units to transform into enterprises, the following regulations are formulated.

I, Concerning State-owned cultural asset authorization operations

1. Central trial cultural enterprise groups and asset operation and management companies, etc., that implement commercial State-owned asset authorization operations, are to report to the State Council for approval and authorization. Relevant departments may organize a dispatched supervision group. Authorization operation trial work units’ original administrative management and Party leadership relationships do not change.

2. Local trial cultural enterprise groups and asset operation management companies, etc., may, according to the abovementioned method, conduct corresponding matters, and ma also adopt other management methods conforming to the reality of their locality, plans must be reported to the Cultural Structural Reform Trial Work Leading Small Group Office for filing.

II, Concerning dealing with assets

3. Cultural undertaking work units, in the process of change, must strengthen management over State-owned assets, and according to regulations, do asset investigation, auditing and asset appraisal work well, and cancel investigated asset losses according to regulations, after verification and approval. After change, the “Enterprise Accounting Rules” are implemented.

4. Publishing and distribution work units changing into enterprises, at the time of change, may combine asset appraisal and doing a one-time disposal of their overstocked publications that await discarding, losses are permitted to be drawn from net assets, after transformation, the method of annual appraisal is implemented for idle losses of stocked publications, and a percentage is deducted from the price difference. Annual product loss amounts, within the provided scope, are permitted to be transferred between accounts on one’s own initiative.

III, Concerning income distribution.

5. After transformation, and enterprise income distribution system is implemented. Personnel salary distribution shall be priced according to the labour market, and reasonable differences opened, those already implementing shareholder diversification, shall set up a special organ in the broad of directors, to plan reasonable personnel salary systems.

6. We must separate the income distribution of managers and personnel, and not permit managers to decide on their own income distribution by themselves. In State-controlled enterprises that have already realized shareholder diversification, market mechanisms must be drawn into manager selection, appointment and income discussion, and it is to be decided by the board of directors; exclusively State-owned enterprises shall, with reference to State Council regulations relating to capital supervision management board issuing the annual income of managers, etc., rules for the income distribution of managers must be deliberated by the personnel representation meeting and reported to the government controlling department for examination and approval according to regulations.

7. Currently existing subsidies outside of salaries, bridge subsidies, benefits and other programmes must be tidied up, the reasonable part in them must be brought into salary distribution; professional expenses of managers in aspects such as transport, communications, etc., shall be integrated with reform of corresponding systems, and be progressively brought into individual income. Part of the housing provision fund and housing subsidies of personnel in the original undertaking personnel allocation, shall be borne by the group to which the transformed enterprise is subordinate, after transformation, these are continually appropriated by the group.

8. Relevant departments conduct guidance and control over income distribution in enterprises after transformation, according to cultural industry labour force market values.

IV, Concerning social security

9. After transformation, social security must be participated in according to regulations. Those already participating in social security before transformation, will continue to be implement this according to the original rules, trial regions’ relevant social security organs are responsible for performing joining work; those not having participated in social security before transformation, participate in social security from the day of transformation. The continuous service of employed personnel is to be calculated at the time of transformation according to State regulations, and this is considered as fee-paying years, there will be no supplementary fees paid for basic pension insurance.

10. For personnel already retired before transformation, the original state-provided pension treatment standards do not change, concrete rules for payment and adjustment of this sort of person’s retirement treatment after transformation, are to be implemented according to the relevant policies of documents LSBF No. [2000]2 and LSBF No. [2002]5.

11. For personnel participating in work before transformation and retiring after transformation, basic pension calculation, issuance and adjustments are to be implemented according to the method of the enterprises. Within a transition period of five years after transformation, if basic pensions calculated and issued according to enterprise methods are lower than the retirement pension calculated and issued according to the original undertaking work unit retirement method, additional issue subsidy methods are adopted to resolve the differential part, the required fees are paid from basic  pension insurance comprehensive funds, comprehensive rules are to be implemented according to the relevant provisions of document LSBF No.[2000]2.

12. For the medial insurance of retired personnel, the present methods will be continuously implemented, required funds will be resolved through the original channels; those among personnel already having retired before transformation, and enjoy the original free medical care, may, on the basis of enjoying basic medical insurance treatment, be given medical subsidies with reference to State rules concerning government official medical subsidies.

13. After transformation, it is permitted to establish enterprise annuity and supplementary medical insurance funds for personnel according to relevant regulations, and appropriately resolve the problems of linking the pension treatment levels of personnel retiring after transformation through enterprise annuities. Whole fund accumulation is implemented for enterprise annuities, and management is conducted by adopting the individual account method, costs are paid by the enterprise and individual employees, enterprise fee payments are a part of 4% or lower of total salary amounts, which may be listed into costs.

V, Concerning personnel dismissal and placement.

14. Personnel which is within 5 years of the statutory State retirement age at the time of transformation, on the basis of reaching agreement with this person through consultation, may retire early, the salary of the retirement period, benefits and other basic treatment does not change, the work unit and individual continue to pay all social security fees according to regulations, and when they reach the statutory State retirement age, retirement formalities are concluded according to enterprise methods.

15. At the time of transformation, labour contracts must be concluded with the original undertaking personnel allotment personnel according to the “Labour Law of the People’s Republic of China”. After transformation, where it is necessary to dismiss personnel on the basis of the direction of business, appropriate placement will be made according to enterprise rules for the dismissal of surplus personnel.

VI, Concerning finance and taxation

16. Taxation policies enjoyed in the past will be continuously implemented after transformation.

17. Financial administration will be responsible for bearing a part of the personnel housing provision funds and housing subsidies in original undertaking work unit personnel allocation, and after transformation into enterprises, it will continue to be appropriated from financial departments’ budgets, after transformation, the original regular undertaking fees will continue to be appropriated, and will mainly be used to resolve the problem of social security for personnel already retired before transformation.

18. In order to guarantee the smooth conduct of transformation work, the same level’s financial administration may appropriate a one-time sum, mainly to be used for asset appraisal, financial auditing, policy and law consulting, etc.

19. Concerning being exempt from enterprise income taxes after transforming into enterprises, the originally enjoyed special propaganda and culture development fund preferential policies related to income tax shall be cancelled.

20. For cultural product export , it is permitted to enjoy export tax rebate policies according to existing state taxation laws and regulations, no business tax is levied over foreign income of cultural labour export, and this is exempt from enterprise income tax; income of equipment and spare parts for own use, etc., according to present taxation laws and regulations, is exempt from income tariffs and import-segment value added tax.

VII, Concerning legal person registration

21. The original work unit name may be used as the enterprise name after transformation (after deleting the controlling departments), or another name conform to enterprise name registration requirement is used.

22. After transformation, the undertaking personnel allocation must be cancelled, and the undertaking work unit legal person must be cancelled. At the same time as transforming undertaking work units into enterprises, enterprises meeting conditions must as soon as possible implement separation of government and enterprises.

The abovementioned policies only apply to cultural structural reform trial work units and trial regions, concrete work units are appointed by the Cultural Structural Reform Trial Work Leading Small Group Office together with the Ministry of Finance and the General Administration of Taxation. The implementation period is from 1 January 2004 until 31 December 2008.

国务院办公厅关于印发文化体制改革中经营性文化事业单位转制为企业和支持文化企业发展两个规定的通知
各省、自治区、直辖市人民政府,国务院各部委、各直属机构:

中宣部会同中组部、中央编办、发展改革委、财政部、人事部、劳动保障部、文化部、税务总局、工商总局、广电总局、新闻出版总署等有关部门和单位提出的《文化体制改革试点中支持文化产业发展的规定(试行)》和《文化体制改革试点中经营性文化事业单位转制为企业的规定(试行)》,已经国务院同意,现印发给你们,请认真贯彻执行。

附件1:文化体制改革试点中支持文化产业发展的规定(试行)

附件2:文化体制改革试点中经营性文化事业单位转制为企业的规定(试行)

附件1:

文化体制改革试点中支持文化产业发展的规定(试行)

为推动文化体制改革试点工作,促进文化产业发展,特制定以下规定。

一、关于财政税收

1.试点地区可安排文化产业发展专项资金,并制定相应使用和管理办法,采取贴息、补助等方式,支持文化产业发展。

2.对政府鼓励的新办的报业、出版、发行、广电、电影、放映、演艺等文化企业,给予免征1至3年的企业所得税照顾。

3.对试点报业、出版、发行、广播、电视、电影等文化集团,符合规定的可给予合并缴纳企业所得税的优惠政策。

4.文化产品出口可按照国家现行税法规定享受出口退税政策,文化劳务出口境外收入不征营业税,免征企业所得税;为生产重点文化产品而引进先进技术或进口所需要的自用设备及配套件、备件等,按现行税法规定,免征进口关税和进口环节增值税。

5.文化企业纳税确有困难的,可申请减免经营用土地和房产的城镇土地使用税、房产税。

6.鼓励兴办高新技术文化产业,鼓励、引导社会资本投资于高新技术文化产业。从事数字广播影视、数据库、电子出版等研发、生产、传播的文化单位,凡符合国家关于高新技术企业税收优惠政策规定的,可享受相应税收优惠政策。

7.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;对电影发行企业向电影放映单位收取的电影发行收入免征营业税。

二、关于投资和融资

8.对投资兴办文化企业的,在政策许可范围内,减少行政审批环节,简化审批手续,不得收取政策规定之外的任何附加费用。

9.党报、党刊、电台、电视台等重要新闻媒体经营部分剥离转制为企业,在确保国家绝对控股的前提下,允许吸收社会资本;国有发行集团、转制为企业的科技类报刊和出版单位,在原国有投资主体控股的前提下,允许吸收国内其他社会资本投资;广播电视传输网络公司在广电系统国有资本控股的前提下,经批准可吸收国有资本和民营资本。

10.鼓励、支持、引导社会资本以股份制、民营等形式,兴办影视制作、放映、演艺、娱乐、发行、会展、中介服务等文化企业,并享受同国有文化企业同等待遇。

11.通过股份制改造实现投资主体多元化的文化企业,符合条件的可申请上市。

三、关于资产处置

12.在加强资产管理,搞好资产评估工作的基础上,文化企业可依据国家统一的清产核资政策,对以前年度发生的资产损失和不良资产,可依次冲减国有权益及国有资本金。

13.出版、发行单位对库存出版物的呆滞损失实行分年核价、提取提成差价的办法。年度商品盘亏数额,在规定范围内的,允许自行转帐。

四、关于工商管理

14.投资文化企业,设立注册资本在50万元以下的有限责任公司,允许其注册资本在三年内分期注入,首期不低于所需注册资本的二分之一。

15.允许投资人以商标、品牌、技术、科研成果等无形资产评估作价出资组建文化企业,作价入股占注册资本的比例不超过40%。

五、关于价格

16.基础性公共广播电视服务的基本收视服务价格实行政府定价,广播电视有线网络提供的其他服务价格实行政府指导价,由企业按照政府规定的基准价及其浮动幅度,根据市场供求状况制定;演出票价由市场决定。在文化事业单位转制为企业的同时,有条件的企业尽快实行政企分开。

上述政策只适用于文化体制改革试点单位和试点地区,具体单位由文化体制改革试点工作领导小组办公室会同财政部、税务总局审定。执行期限为2004年1月1日至2008年12月31日。

附件2:

文化体制改革试点中经营性文化事业单位转制为企业的规定(试行)

为推动文化体制改革试点工作,积极稳妥地促进经营性文化事业单位转制为企业,特制定以下规定。

一、关于国有文化资产授权经营

1.中央试点文化企业集团、资产经营管理公司等需实行经营性国有资产授权经营的,报经国务院批准授权。有关部门可组建派驻监事会。授权经营试点企业原有行政管理和党的领导关系不变。

2.地方试点文化企业集团、资产经营管理公司等可参照上述办法办理相关事宜,也可采取符合当地实际的其他管理办法,方案须报文化体制改革试点工作领导小组办公室备案。

二、关于资产处置

3.文化事业单位在转制过程中,要加强国有资产的管理,按规定做好资产清查、审计和资产评估等工作,对于清查出的资产损失按规定报经批准后进行核销。转制后,执行《企业会计制度》。

4.转制为企业的出版、发行单位,转制时可结合资产评估,对其库存积压待报废的出版物做一次性处理,损失允许在净资产中扣除;转制后对库存出版物的呆滞损失实行分年核价、提取提成差价的办法。年度商品盘亏数额,在规定范围内的,允许自行转帐。

三、关于收入分配

5.转制后执行企业的收入分配制度。职工工资分配应参照劳动力市场价位,合理拉开差距;已实现股权多元化的,应在董事会设立专门机构,设计合理的员工薪酬制度。

6.要把经营者与职工的收入分配分开,不允许经营者自己决定自己的收入分配。已实现股权多元化的国有控股企业,经营者的选聘和收入分配要引入市场机制,并由董事会决定;国有独资企业的,应参照国务院国有资产监督管理委员会颁布的经营者年薪制等有关规定,经营者的收入分配办法要经过职工代表大会审议并按规定报政府主管部门审批。

7.对现有工资外补贴、津贴、福利等项目进行清理,其中合理的部分纳入工资分配;对经营者在交通、通讯等方面的职务消费,应结合相关制度改革,逐步纳入其个人收入。原事业编制内职工的住房公积金、住房补贴中由转制企业所属集团负担部分,转制后继续由集团拨付。

8.有关部门根据文化企业劳动力市场价位,对转制后的企业的收入分配进行指导和调控。

四、关于社会保障

9.转制后按规定参加社会保险。转制前已经参加社会保险的,继续按原办法执行,试点地区有关社会保障机构负责做好衔接工作;转制前未参加社会保险的,从转制之月起参加社会保险。转制时在职人员按国家规定计算的连续工龄,视同缴费年限,不再补缴基本养老保险费。

10.转制前已经离退休的人员,原国家规定的离退休费待遇标准不变,转制后这类人员离退休待遇支付和调整的具体办法,按劳社部发[2000]2号文和劳社部发[2002]5号文相关政策执行。

11.转制前参加工作、转制后退休的人员,基本养老金的计发和调整,按照企业的办法执行。在转制后5年过渡期内,按企业办法计发的基本养老金,如低于按原事业单位退休办法计发的退休金,其差额部分采取加发补贴的办法解决,所需费用从基本养老保险统筹基金中支付,具体办法按劳社部发[2000]2号文的相关规定执行。

12.离休人员的医疗保障继续执行现行办法,所需资金按原渠道解决;转制前已退休人员中,原享受公费医疗的,在享受基本医疗保险待遇的基础上,可以参照国家公务员医疗补助办法,实行医疗补助。

13.转制后可按照有关规定为职工建立企业年金和补充医疗保险,并通过企业年金妥善解决转制后退休人员的养老待遇水平衔接问题。企业年金实行基金完全积累,采用个人帐户方式进行管理,费用由企业和职工个人缴纳,企业缴费在工资总额4%以内的部分,可从成本中列支。

五、关于人员分流安置

14.对转制时距国家法定退休年龄5年以内的人员,在与本人协商一致的基础上,可以提前离岗,离岗期间的工资福利等基本待遇不变,单位和个人继续按规定缴纳各项社会保险费,达到国家法定退休年龄时,按企业办法办理退休手续。

15.转制时,要按照《中华人民共和国劳动法》同原事业编制内的人员签订劳动合同。转制后,根据经营方向确需分流人员的,按照企业分流富余职工的办法妥善安置。

六、关于财政税收

16.过去所享受的财税政策在转制后继续执行。

17.原事业编制内的职工住房公积金、住房补贴中由财政负担部分,转制后继续由财政部门在预算中拨付;转制后原有的正常事业费继续拨付,主要用于解决转制前已经离退休人员的社会保障问题。

18.为保证转制工作顺利进行,同级财政可一次性拨付一定数额的资金,主要用于资产评估、财务审计、政策法律咨询等。

19.对转制企业免征企业所得税,原所享受的与所得税有关的宣传文化发展专项资金优惠政策相应取消。

20.文化产品出口可按国家现行税法规定享受出口退税政策,文化劳务出口境外收入不征营业税、免征企业所得税;进口所需的自用设备及配套件、备件等,按现行税法规定,免征进口关税和进口环节增值税。

七、关于法人登记

21.转制后的企业名称,可用原单位名称(去掉主管部门),或用符合企业名称登记管理规定的其他名称。

22.转制后需核销事业编制,注销事业单位法人。在文化事业单位转制为企业的同时,有条件的企业尽快实行政企分开。

上述政策只适用于文化体制改革试点单位和试点地区,具体单位由文化体制改革试点工作领导小组办公室会同财政部、税务总局审定。执行期限为2004年1月1日至2008年12月31日。

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