国务院关于进一步完善文化经济政策的若干规定
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国发(1996)37号
(September 5, 1996)
颁布日期:19960905  实施日期:19960905  颁布单位:国务院

  With a view to effectively strengthening the construction of socialist1 spiritual civilization, facilitating the healthy development of cultural undertakings3, the State Council has decided4 to further make perfect economic policy on culture so that while the state finance strengthens the investment into cultural undertakings, other funding channels could be broadened and a fund solicitation5 system with multi-funding channels which conforms with the requirements of the socialist market economy could be erected6 step by step.

  1. Levy7 of Cultural Undertaking2 Construction Fees

  To lead and control the development of cultural undertakings, the state shall from the date of January 1, 1996 and onward8, levy cultural undertaking construction fees nationwide except for localities where such fees have already been collected:

  (1) An amount of three percent of business income shall be levied9 as cultural undertaking construction fees upon all profit-making song halls, ballrooms10, Karaoke rooms, music-and-tea rooms, and recreational places of golf, billiards11 or bowling12.

  An amount of three percent of business profit shall be levied as cultural undertaking construction fees upon all broadcasts, TV stations, newspapers, journals, other advertisement-service-inclusive units and units that run business of open place advertisement.

  (2) Cultural undertaking construction fees shall be collected by local tax organs simultaneously13 with business tax levied on entertainment and advertisement services. Payment of cultural undertaking construction fees by units attached to the central government or state organs shall, after being collected by local tax organs, all be turned over to the central state treasury14. Payment of cultural undertaking construction fees by localities shall all be turned over to provincial15 state treasuries16.

  (3) Cultural undertaking construction fees shall be subjected to financial budget management. Specialized17 funds at both central and provincial levels shall be set up, which should have their funds used in the construction of cultural undertakings. Detailed18 procedures governing the management and application of cultural undertaking construction fees shall be drafted by the financial department in cooperation with other relevant administrative19 departments.

  2. Contributions to Cultural Undertakings Shall Be Encouraged

  To encourage the financial support of social forces to cultural undertakings, the following donations to cultural institutions by a taxpayer20 through the administrative department in charge of culture or through non-profit-making charity institutions established after authorization21 may, subject to the examination of the competent tax organ, be deducted22 up to three percent of annual taxable income when the taxpayer computes23 his taxable income.

  (1) donations to key state symphony orchestras, ballet troupes24, opera troupes or Beijing opera troupes and other theatres performing national arts;

  (2) donations to public welfare institutions such as libraries, museums, science and technology centres, art galleries, revolutionary history celebration halls;

  (3) donations to major culture relics25 preservation26 units.

  3. Financial and Tax Preferential Policies Shall Be Continuously Adopted

  With the economic development and revenue increase, investment in cultural undertakings shall be enlarged step by step. Preferential financial and tax policies shall continue.

  (1) During the Ninth-Five-Year period, the value-added tax imposed upon publications of the seven categories described in the Provisions on continuing Preferential Policy on Finance and Taxation27 for Propaganda and Cultural Units, which was promulgated28 by the Financial Ministry29 and the State Tax Administration through Financial and Tax document No. 089 in 1994, and upon publications sold by Xinhua bookstores at county level and below, and by rural supply and marketing30 cooperatives shall continue to be subject to the procedure of “collection first and refunding31 later”。 Film studios established after authorization by the State Council shall have their sales income of film copies exempted32 from levy of value-added tax. Central and provincial financial departments shall continue to approve the expense budget of propaganda and cultural enterprises according to their actual payment of income tax in the preceding year, and shall establish special funds for propaganda and culture development. Central and provincial financial departments, shall, when making a budget, continue to allocate33 part of the budget as special money for the funds for propaganda and culture development.

  Where the finance and taxation preferential policy is terminated due to readjustment of tax system, financial departments at different levels shall, through budget arrangement, solve consequent fund problems of propaganda and culture units.

  (2) Financial aid to the “Border Cultural Corridor of Ten Thousand Li” shall be raised properly. Certain amount of minority nationality undertakings funds and border construction funds shall be allocated34 for support to cultural undertakings construction of remote border areas and minority nationality areas.

  4. Establishment and Improvement of Specialized Fund System

  To promote the development of propaganda and cultural undertakings, strengthen the competence35 of control, enduringly satisfy major demands and standardize36 the management of funds, the central and provincial governments shall establish a sound specialized fund system.

  Sources of the specialized funds include financial budget or extra-budgetary funds such as fees collected according to the relevant state regulations. The financial department shall make proper budgetary arrangement for the specialized funds. Other relevant departments shall collect extra-budgetary funds strictly37 according to corresponding regulations. Presently, focus of the work shall be placed on improvement of the following funds: Specialized funds for Propaganda and Culture Development, Specialized Funds for Composition and Performance of Excellent Operas and Programmes, National Specialized Funds for Development of Film Undertakings, Specialized Funds for Development of Publishing Undertakings.

  Specialized funds are part of financial resources, and shall be subject to the relevant financial regulations and placed under a more sound system and strengthened management. Specialized funds shall be specially38 used and subjected to the supervision39 and check of financial and auditing40 departments.



点击收听单词发音收听单词发音  

1 socialist jwcws     
n.社会主义者;adj.社会主义的
参考例句:
  • China is a socialist country,and a developing country as well.中国是一个社会主义国家,也是一个发展中国家。
  • His father was an ardent socialist.他父亲是一个热情的社会主义者。
2 undertaking Mfkz7S     
n.保证,许诺,事业
参考例句:
  • He gave her an undertaking that he would pay the money back with in a year.他向她做了一年内还钱的保证。
  • He is too timid to venture upon an undertaking.他太胆小,不敢从事任何事业。
3 undertakings e635513464ec002d92571ebd6bc9f67e     
企业( undertaking的名词复数 ); 保证; 殡仪业; 任务
参考例句:
  • The principle of diligence and frugality applies to all undertakings. 勤俭节约的原则适用于一切事业。
  • Such undertakings require the precise planning and foresight of military operations. 此举要求军事上战役中所需要的准确布置和预见。
4 decided lvqzZd     
adj.决定了的,坚决的;明显的,明确的
参考例句:
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
5 solicitation LwXwc     
n.诱惑;揽货;恳切地要求;游说
参考例句:
  • Make the first solicitation of the three scheduled this quarter. 进行三位名单上预期捐助人作本季第一次邀请捐献。 来自互联网
  • Section IV is about the proxy solicitation system and corporate governance. 随后对委托书的格式、内容、期限以及能否实行有偿征集、征集费用由谁承担以及违反该制度的法律责任进行论述,并提出自己的一些见解。 来自互联网
6 ERECTED ERECTED     
adj. 直立的,竖立的,笔直的 vt. 使 ... 直立,建立
参考例句:
  • A monument to him was erected in St Paul's Cathedral. 在圣保罗大教堂为他修了一座纪念碑。
  • A monument was erected to the memory of that great scientist. 树立了一块纪念碑纪念那位伟大的科学家。
7 levy Z9fzR     
n.征收税或其他款项,征收额
参考例句:
  • They levy a tax on him.他们向他征税。
  • A direct food levy was imposed by the local government.地方政府征收了食品税。
8 onward 2ImxI     
adj.向前的,前进的;adv.向前,前进,在先
参考例句:
  • The Yellow River surges onward like ten thousand horses galloping.黄河以万马奔腾之势滚滚向前。
  • He followed in the steps of forerunners and marched onward.他跟随着先辈的足迹前进。
9 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
10 ballrooms 4cfacdd40438f2765163a9248a551ac1     
n.舞厅( ballroom的名词复数 )
参考例句:
  • It was performed in fashionable Casino ballrooms. 人们在时髦的娱乐舞厅里跳这种舞蹈。 来自互联网
  • Some settled into ballrooms or theaters or hotels for weeks or months at a time. 有的乐队在舞厅、剧院或旅馆作数月甚至数月的逗留。 来自互联网
11 billiards DyBzVP     
n.台球
参考例句:
  • John used to divert himself with billiards.约翰过去总打台球自娱。
  • Billiards isn't popular in here.这里不流行台球。
12 bowling cxjzeN     
n.保龄球运动
参考例句:
  • Bowling is a popular sport with young and old.保龄球是老少都爱的运动。
  • Which sport do you 1ike most,golf or bowling?你最喜欢什么运动,高尔夫还是保龄球?
13 simultaneously 4iBz1o     
adv.同时发生地,同时进行地
参考例句:
  • The radar beam can track a number of targets almost simultaneously.雷达波几乎可以同时追着多个目标。
  • The Windows allow a computer user to execute multiple programs simultaneously.Windows允许计算机用户同时运行多个程序。
14 treasury 7GeyP     
n.宝库;国库,金库;文库
参考例句:
  • The Treasury was opposed in principle to the proposals.财政部原则上反对这些提案。
  • This book is a treasury of useful information.这本书是有价值的信息宝库。
15 provincial Nt8ye     
adj.省的,地方的;n.外省人,乡下人
参考例句:
  • City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
  • Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。
16 treasuries 506f29b3521f9522ba67d6c04ba661f5     
n.(政府的)财政部( treasury的名词复数 );国库,金库
参考例句:
  • Yields on Treasuries, Bunds and gilts can remain at historically low levels. 美国国债、德国国债和英国国债的收益率仍然可以维持在历史低位。 来自互联网
  • Treasuries and gold rose in response but the dollar fell sharply. 接着,国债和黄金的价格上涨,而美元价格则猛跌。 来自互联网
17 specialized Chuzwe     
adj.专门的,专业化的
参考例句:
  • There are many specialized agencies in the United Nations.联合国有许多专门机构。
  • These tools are very specialized.这些是专用工具。
18 detailed xuNzms     
adj.详细的,详尽的,极注意细节的,完全的
参考例句:
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
19 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
20 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
21 authorization wOxyV     
n.授权,委任状
参考例句:
  • Anglers are required to obtain prior authorization from the park keeper.垂钓者必须事先得到公园管理者的许可。
  • You cannot take a day off without authorization.未经批准你不得休假。
22 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除,减去( deduct的过去式和过去分词 )
参考例句:
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
23 computes 16e609f4a0c1dec290cc3e2c1992de38     
v.计算,估算( compute的第三人称单数 )
参考例句:
  • This article also computes STL model volume and research simply model complexity. 文章还评估了STL实体体积,对模型的复杂度进行了研究。 来自互联网
  • This macro computes the length of the day, from sunrise to sunset. 把根据要求确定出来的日出日没间隔作为我们通常直觉上的一个白天。 来自互联网
24 troupes 0c439f23f628a0f1a89e5889471d8873     
n. (演出的)一团, 一班 vi. 巡回演出
参考例句:
  • There are six Kunqu opera troupes left in the country. 整个国家现在只剩下六个昆剧剧团。
  • Note: Art performance troupes include within and outside of the system. 注:艺术表演团体统计口径调整为含系统内、系统外两部分。
25 relics UkMzSr     
[pl.]n.遗物,遗迹,遗产;遗体,尸骸
参考例句:
  • The area is a treasure house of archaeological relics. 这个地区是古文物遗迹的宝库。
  • Xi'an is an ancient city full of treasures and saintly relics. 西安是一个有很多宝藏和神圣的遗物的古老城市。
26 preservation glnzYU     
n.保护,维护,保存,保留,保持
参考例句:
  • The police are responsible for the preservation of law and order.警察负责维持法律与秩序。
  • The picture is in an excellent state of preservation.这幅画保存得极为完好。
27 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
28 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
29 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
30 marketing Boez7e     
n.行销,在市场的买卖,买东西
参考例句:
  • They are developing marketing network.他们正在发展销售网络。
  • He often goes marketing.他经常去市场做生意。
31 refunding 92be4559f2102743e95f00af98d04aa6     
n.借新债还旧债;再融资;债务延展;发行新债券取代旧债券v.归还,退还( refund的现在分词 )
参考例句:
  • They are refunding parents their money on over a billion toys. 他们退还父母他们的金钱在十亿个玩具。 来自互联网
  • I am refunding the extra, but getting tired of doing this. 我退还额外的,而是要改变这样累了。 来自互联网
32 exempted b7063b5d39ab0e555afef044f21944ea     
使免除[豁免]( exempt的过去式和过去分词 )
参考例句:
  • His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
  • Her illness exempted her from the examination. 她因病而免试。
33 allocate ILnys     
vt.分配,分派;把…拨给;把…划归
参考例句:
  • You must allocate the money carefully.你们必须谨慎地分配钱。
  • They will allocate fund for housing.他们将拨出经费建房。
34 allocated 01868918c8cec5bc8773e98ae11a0f54     
adj. 分配的 动词allocate的过去式和过去分词
参考例句:
  • The Ford Foundation allocated millions of dollars for cancer research. 福特基金会拨款数百万美元用于癌症研究。
  • More funds will now be allocated to charitable organizations. 现在会拨更多的资金给慈善组织。
35 competence NXGzV     
n.能力,胜任,称职
参考例句:
  • This mess is a poor reflection on his competence.这种混乱情况说明他难当此任。
  • These are matters within the competence of the court.这些是法院权限以内的事。
36 standardize UuMwl     
v.使符合标准,使标准化
参考例句:
  • We will extend and standardize legal services and provide effective legal aid.拓展和规范法律服务,积极开展法律援助。
  • There is a drive both to standardise components and to reduce the number of models on offer.正在为实现零部件标准化和减少推出的型号数量而努力。
37 strictly GtNwe     
adv.严厉地,严格地;严密地
参考例句:
  • His doctor is dieting him strictly.他的医生严格规定他的饮食。
  • The guests were seated strictly in order of precedence.客人严格按照地位高低就座。
38 specially Hviwq     
adv.特定地;特殊地;明确地
参考例句:
  • They are specially packaged so that they stack easily.它们经过特别包装以便于堆放。
  • The machine was designed specially for demolishing old buildings.这种机器是专为拆毁旧楼房而设计的。
39 supervision hr6wv     
n.监督,管理
参考例句:
  • The work was done under my supervision.这项工作是在我的监督之下完成的。
  • The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
40 auditing JyVzib     
n.审计,查账,决算
参考例句:
  • Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。
  • The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。
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