on September 9, the official website of the Ministry of Finance learned that a few days ago, the Ministry of Finance and the State Administration of Information, Radio, Film and Television jointly issued the measures for the Administration of the Collection and use of Special funds for the Development of the State Film Industry (hereinafter referred to as the "measures"). The measures have been planned in detail from the general principles of management, collection and payment of treasury, use management, legal liability, and so on. The aim is to standardize the collection and use of national special funds for the development of the film industry (hereinafter referred to as film special funds) and to support the development of the film industry.
"measures" make it clear that the scope of use of film special funds includes cinema construction and equipment renovation; translation of films in minority languages; construction and development of key production bases; production, distribution and projection of excellent domestic films; distribution and projection of cultural and artistic innovative films; construction and maintenance of national film ticketing integrated information management system. Other expenditures approved by the Ministry of Finance or provincial financial departments for the development of the film industry, etc.
the measures stipulate that national and provincial special film fund management committees shall be set up at the central and provincial levels respectively. Commercial film projection units that apply for industrial and commercial registration shall pay 5% of their film box office receipts.
< strong > the following is the full text of the measures: < / strong > < strong > Circular on issuing the measures for the Administration of Collection and use of National Special funds for the Development of the Film Industry < / strong > Finance and tax [2015] No. 91 State Administration of Press, publication, Radio, Film and Television August 31, 2015 < strong > measures for the Collection and use of National Special funds for the Development of the Film Industry < / strong > Article 2 these measures shall apply to the collection, use and management of special funds for films. Article 3 Special funds for films belong to government funds, which shall be turned over in full to the central and local state treasuries and incorporated into the budget management of central and local government funds. Article 4 National and provincial special film fund management committees (hereinafter referred to as administrative committees) shall be established at the central and provincial levels respectively. the provincial administrative committee is composed of provincial film administrative departments and financial departments, which is responsible for the collection and payment of film special funds, studies and puts forward the local film special fund management policies and systems, puts forward the key points of local film special fund support, and examines the budget and final accounts of provincial film special funds. the composition of provincial administrative committees shall be reported to the National Administrative Commission for the record. Article 5 the offices of the national and provincial administrative commissions shall be established in the State Administration of Press, publication, Radio, Film and Television and the provincial administrative departments in charge of film. the offices of the national and provincial administrative committees shall be staffed, specifically responsible for the collection of special funds for films, payment to the treasury, preparation of budget and final accounts, accounting, use of bills, submission of statements, supervision of film box office receipts, business training, and so on. Article 6 the collection, use and management of special funds for films shall be subject to the supervision and inspection of the financial departments and the audit supervision of the audit institutions. Chapter II Collection and payment Article 7 A commercial film projection unit that carries out industrial and commercial registration shall pay 5% of its film box office receipts as special film funds. Commercial film projection units include cinemas, cinemas, theatres, auditoriums, open clubs that sell movie tickets to the public, as well as special forms of cinemas such as ring screens, domes, water screens, dynamic, three-dimensional, and oversized screens. the film box office receipts of commercial film projection units are verified according to the data recorded by the National Film ticketing Integrated Information Management system. Article 8 the special funds for films shall be collected monthly by the office of the provincial administrative committee. A commercial film projection unit shall, before the 8th of each month, declare to the office of the provincial administrative committee the box office revenue of last month's film and the special funds payable for the film, and turn over the funds in full according to the account designated by the office of the provincial administrative committee. the office of the provincial administrative committee shall examine and verify the situation of the film special funds handed over by the commercial film projection units. If it is found that the declaration is not true or the funds are underpaid, it shall require the commercial film projection units to make up the payment within a time limit. Article 9 when collecting special funds for films, the office of the provincial administrative committee shall use the bills uniformly printed by the provincial financial departments. Article 10 Special funds for films shall be turned over to the central and provincial treasuries respectively according to the proportion of 4:6. the funds due to the central treasury shall be transferred by the offices of the provincial administrative committees to the special account of the central finance opened by the Ministry of Finance for the State Administrative Commission before the 20th of each month, and shall be transferred by the Ministry of Finance to the central treasury in a timely manner. the funds to be paid to the provincial treasury shall be carried out in accordance with the provisions of the provincial financial departments. Article 11 all provincial administrative committees shall ensure that the revenue from special film funds allocated by the central government is handed over to the central treasury in full and in a timely manner, and shall not intercept, occupy or delay the surrender. Article 12 A commercial film projection unit shall, in accordance with the management requirements of the national comprehensive information management system for film ticketing, timely and accurately report the box office revenue of the film, and truthfully declare and pay the special funds for the film in accordance with the provisions. Article 13 the office of the provincial administrative committee shall verify the annual film box office income of each commercial film projection unit, complete the collection and payment of the annual film special funds payable by the end of February of the following year, and report the collection and payment of the annual film special funds in this area in writing to the office of the State Administrative Commission. Article 14 No unit or individual may, in violation of the provisions of these measures, waive or suspend the levy of film special funds without authorization, or change the object, scope and standard of collection of film special funds on its own. Article 15 the office of the provincial administrative committee shall publicize the basis, subject, standard, procedure and legal liability of the collection of special funds for films. Chapter III use Management Article 16 the scope of use of film special funds includes: (1) subsidizing cinema construction and equipment renovation. (2) subsidize the translation of films in minority languages. (3) subsidize the construction and development of key production bases. (4) reward outstanding domestic film production, distribution and projection. (5) subsidize the distribution and screening of innovative films with cultural characteristics and arts. (6) Construction and maintenance of national film ticketing integrated information management system. (7) other expenditures approved by the Ministry of Finance or provincial financial departments for the development of the film industry. Article 17 the funds required for the collection and administration of film special funds by the offices of the state and provincial administrative committees shall be arranged as a whole by the central and provincial budgets. Article 18 Special funds for films shall be incorporated into the budget and final accounts of central and provincial government funds. the Office of the State Administration of Administration shall, in accordance with regulations, formulate an annual budget for special funds for films, which shall be submitted to the Ministry of Finance after examination and approval by the State Administration of Press, publication, Radio, Film and Television, and shall be incorporated into the budget of the central government fund after examination and approval by the Ministry of Finance. The Office of the State Administrative Commission shall prepare the annual final accounts according to the implementation of the budget of film special funds, which shall be included in the final accounts of the central government fund after being examined and approved by the State Administration of Press, publication, Radio, Film and Television and approved by the Ministry of Finance. the provincial administrative committee office shall draw up the annual film special fund expenditure budget in accordance with the regulations, which shall be submitted to the provincial financial department after examination by the provincial film administrative department, and shall be incorporated into the provincial government fund budget after examination and approval by the provincial financial department, and shall be approved and issued in accordance with the procedures. The office of the provincial administrative committee shall prepare the annual final accounts according to the budget implementation of the film special funds, which shall be included in the final accounts of the provincial government funds after being examined and approved by the provincial film administrative departments and approved by the provincial financial departments. Article 19 the payment of special funds for films shall be carried out in accordance with the relevant provisions of the centralized treasury payment system. Article 20 the offices of the state and provincial administrative committees shall announce the expenditure of special funds for films to the public every year and accept social supervision. Chapter IV legal liability (1) unauthorized reduction or reduction of film special funds or change of the collection scope, object and standard of film special funds; (2) concealing or spending film special funds that should be turned over. (3) detaining, intercepting or misappropriating film special funds that should be turned over; (4) failing to turn over film special funds to the state treasury in accordance with the prescribed budget levels and budget subjects; (5) expanding the scope of film special funds and raising expenditure standards in violation of regulations (6) other acts that violate the regulations on the administration of state revenue. Article 22 if a commercial film projection unit fails to pay the film special funds in time and in full in accordance with the relevant provisions, it shall cancel the arrangement of special film fund awards or subsidies. Article 23 provinces (autonomous regions and municipalities) that fail to turn in the full amount in time or use film special funds in accordance with regulations will, depending on the circumstances, reduce or stop arranging subsidies for central film special funds. Article 24 any staff member of an administrative unit for the collection and use of film special funds who, in violation of the provisions of these measures, engages in malpractice for personal gain, neglects his duty or abuses his power in the collection and use of film special funds shall be punished according to law; if he is suspected of committing a crime, he shall be transferred to judicial organs for handling according to law. Chapter V Supplementary provisions Article 25 all provinces, autonomous regions and municipalities directly under the Central Government shall formulate specific measures for implementation in accordance with these measures and report them to the Ministry of Finance and the State Administration of Press, publication, Radio, Film and Television for the record. Article 26 these measures shall be interpreted by the Ministry of Finance and the State Administration of Press, publication, Radio, Film and Television. Article 27 these measures shall enter into force as of October 1, 2015. The Circular of the Ministry of Finance and the State Administration of Radio, Film and Television on the issuance of the measures for the Administration of State Special funds for the Development of Film undertakings (Finance and Education (2006) No. 115) and other provisions inconsistent with these measures shall be repealed at the same time.
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