Some Economic Policies Further Supporting Cultural Undertaking Development

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(GBF No. (2006)43)

 

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

 

The Ministry of Finance and Central Propaganda Department “Some Economic Policies Further Supporting Cultural Undertaking Development” have been agreed to by the State Council, and are hereby issued to you, please earnestly implement them.

State Council Secretariat

9 June 2006

 

In order to strengthen the construction of advanced Socialist culture, promote the healthy development of propaganda and cultural undertakings, and further implement cultural structural reform, according to the requirements concerning “expanding government input into cultural undertakings, progressively shaping a relatively complete public culture service system covering all of society in the “Outline of the 11th Five Year Plan for National Economic and Social Development of the People’s Republic of China”, economic policies related to supporting cultural undertaking development during the “11th Five-Year Plan” period are hereby put forward:

 

I, Continuing to levy cultural undertaking construction fees

(1) All sorts of commercial entertainment venues such as song halls, dance halls, karaoke and dance halls, music teahouses and golf courses, 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.

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. The Ministry of Commerce must, on the basis of relevant regulations, and together with corresponding departments, revise and perfect the original policies, and formulate new cultural undertaking construction fee levying and use management rules, in order to reflect the management requirements of government-type funding and budgeting, and strengthen macro-level control and supervision strength over funds.

 

II, Continuing to implement preferential tax policies

Preferential value-added tax policies for propaganda and culture work units will continue to be implemented, and preferential business tax policies will be implemented for film distribution work units. Relevant department must, at the same time as perfecting corresponding policies, make breakthroughs in supporting focus points, and even better stimulate the healthy development of propaganda and culture undertakings. Concrete implementation rules will be formulated separately by the Ministry of Finance and the General Administration of Taxation.

 

III, Continuing to implement economic policies stimulating film undertaking development

(1) Collecting 5% of film screening income to establish a “Special State Film Undertaking Development Fund”, implementing funding and budgeting management methods, to be used for the macro-level control of the film sector. The Ministry of Finance must further perfect original special film undertaking development funding management policies together with corresponding department, and formulate new special State film undertaking development fund collection and use management rules.

(2) Continuing to establish special excellent film product funds, to be used to support the shooting of excellent film products.

 

IV, Continuing to strengthen financial input in propaganda and culture work units

(1) Central and provincial-level financial administrations establish special propaganda and culture development funds, annually listing appropriation budgets with the real expense quantities of 2005 as basic numbers. The Ministry of Finance must research and revise special propaganda and culture development fund management rules together with relevant departments.

(2) Integrating subsidy fees such as the “10000 Mile Border Cultural Long Corridor), establishing a “Special Central Fund to Subsidize  Local Culture and Sports Undertaking Development”, to be used to support the development of local culture, sports and broadcasting work units. Relevant local People’s Governments also must progressively strengthen input into the cultural sector.

 

V, Establishing and completing a special fund management system

In order to stimulate propaganda and culture undertaking development, strengthen regulation capacity, guarantee focus requirements and standardize funding management, the financial departments must perform special fund budgeting arrangement. Departments using special funds must complete systems and strengthen management according to relevant financial regulations, guarantee that special fund are put to special use, and accept supervision and inspection by financial and audit departments.

 

VI, Continuing to encourage donations to propaganda and culture undertakings

 

Concerning social forces’ public interest donations through State-approved non-commercial public interest organizations or State organs’ propaganda and culture undertakings, after examination by the taxation organs, when taxpayers pay enterprise or income tax, the part that falls within 10% of annual taxable income, may be deducted when calculating annual taxable income; when calculating individual taxable income, and the donations do not exceed 30% of the taxable income reported by the taxpayer, it may be deducted from the taxable income. The scope of public interest donations is:

(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.

(4) Contributions to non-production or commercial-type cultural halls subordinate to administrative culture management departments or mass art halls to accept social public interest-type activities, programmes and cultural facilities, etc.,

 

VII, Grasping implementation, strengthening management

All levels’ financial and taxation departments must earnestly implement all economic policies supporting cultural undertaking development. Propaganda and culture controlling departments must fully give rein to the macro-level control function of related policies, and broaden cultural undertaking funding input channels. Propaganda and culture organs must according to the general Central distribution of cultural structural reform, deepen cultural structural reform, and stimulate the development of cultural industries; they must complete financial service systems, and strengthen find and special find management; accepted donation monies must be specially used for the development of propaganda and cultural undertakings, and may not be overrun, diverted or even privately divided, and donations may also not be used as a reason to mess up allocations, indiscriminately collect funds from other departments, etc. It is necessary to investigate the responsibility and strictly deal with all sorts of activities violating regulations and discipline.

 

国务院办公厅转发财政部中宣部关于进一步支持文化事业发展若干经济政策的通知

(国办发〔2006〕43号)

各省、自治区、直辖市人民政府,国务院各部委、各直属机构:

财政部、中宣部《关于进一步支持文化事业发展的若干经济政策》已经国务院同意,现转发给你们,请认真贯彻执行。

国务院办公厅
二○○六年六月九日

为加强社会主义先进文化建设,推动宣传文化事业健康发展,进一步深化文化体制改革,根据《中华人民共和国国民经济和社会发展第十一个五年规划纲要》中关于“加大政府对文化事业的投入,逐步形成覆盖全社会的比较完备的公共文化服务体系”的要求,现提出“十一五”期间国家支持文化事业发展的有关经济政策:

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,分别由中央和省级设立基金,用于文化事业建设。财政部要根据有关规定,会同相关部门对原有的政策进行修订和完善,制定新的文化事业建设费征收和使用管理办法,以体现政府性基金预算的管理要求,加强对资金的宏观调控和监管力度。

二、继续实行税收优惠政策

继续对宣传文化单位实行增值税优惠政策,对电影发行单位实行营业税优惠政策。有关部门要在完善相关政策的同时,突出扶持重点,更好地促进宣传文化事业健康发展。具体实施办法由财政部和国家税务总局另行制定。

三、继续实施促进电影事业发展的有关经济政策

(一)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”,实行基金预算管理方式,用于电影行业的宏观调控。财政部要会同有关部门进一步完善原有的电影事业发展专项资金管理政策,制定新的国家电影事业发展专项资金征收和使用管理办法。
(二)继续设立电影精品专项资金,用于支持电影精品摄制。

四、继续增加对宣传文化事业的财政投入

(一)中央和省级财政建立宣传文化发展专项资金,每年按2005年实际拨付数为基数列支出预算。财政部要会同有关部门研究修订宣传文化发展专项资金管理办法。
(二)整合“万里边境文化长廊”等补助经费,设立“中央补助地方文体广播事业发展专项资金”,用于支持地方文化、体育和广播事业的发展。有关地方人民政府也要逐步增加对文化事业的投入。

五、建立健全专项资金管理制度

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,财政部门要做好专项资金的预算安排。专项资金使用部门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的监督检查。

六、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宣传文化事业的公益性捐赠,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。公益性捐赠的范围为:
(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。

七、狠抓落实,加强管理

各级财税部门要认真落实支持文化事业发展的各项经济政策。宣传文化主管部门要充分发挥有关政策的宏观调控作用,拓宽文化事业资金投入渠道。宣传文化机构要按照中央关于文化体制改革的总体部署,深化文化体制改革,促进文化产业发展;要健全财务制度,加强基金和专项资金的管理;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。

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