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.