KYB CHINA(1996年9月5日 国发〔1996〕37号)
(September 5, 1996, Guo Fa [1996] No. 37)
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
To all provincial, autonomous region, and municipal people's governments, all ministries and commissions of the State Council, and all directly affiliated agencies:
为切实加强社会主义精神文明建设、促进文化事业健康发展，国务院决定进一步完善文化经济政策，在加大各级财政对文化事业投入力度的同时，拓宽文化事业资金投入渠道，逐步形成适应社会主义市场经济要求的筹资机制和多渠道投入体制。
In order to effectively strengthen the construction of socialist spiritual civilization and promote the healthy development of cultural undertakings, the State Council has decided to further improve cultural economic policies. While increasing financial investment in cultural undertakings at all levels, it will broaden the channels for funding cultural undertakings and gradually form a financing mechanism and multi-channel investment system that meet the requirements of the socialist market economy.
一、开征文化事业建设费
I. Levy of Cultural Business Fee
为引导和调控文化事业的发展，从1997年1月1日起，在全国范围内开征文化事业建设费(地方已开征的不重复征收)。
To guide and regulate the development of cultural undertakings, starting from January 1, 1997, a cultural business fee will be levied nationwide (no duplicate levy where local levies already exist).
(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。
(1) Various commercial entertainment venues such as song and dance halls, dance halls, karaoke bars, music tea houses, golf courses, billiard halls, and bowling alleys shall pay a cultural business fee at 3% of their operating revenue.
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。
Radio stations, television stations, newspapers, magazines, and other advertising media units, as well as outdoor advertising operators, shall pay a cultural business fee at 3% of their operating revenue.
(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。
(2) The cultural business fee shall be collected by local tax authorities together with the business tax on the entertainment and advertising industries. The cultural business fee paid by units under central and state organs shall be collected by local tax authorities and fully remitted to the central treasury. The cultural business fee paid by local units shall be fully remitted to the provincial treasury.
(三)文化事业建设费纳入财政预算管理，分别由中央和省级建立专项资金，用于文化事业建设。文化事业建设费的具体管理和使用办法，由财政部门会同有关主管部门制定。
(3) The cultural business fee shall be included in fiscal budget management, and special funds shall be established at the central and provincial levels for cultural development. The specific management and usage methods of the cultural business fee shall be formulated by the financial department in conjunction with relevant competent departments.
二、鼓励对文化事业的捐赠
II. Encouragement of Donations to Cultural Undertakings
为鼓励社会力量资助文化事业，纳税人通过文化行政管理部门或批准成立的非营利性的公益性组织对下列文化事业的捐赠，在年度应纳税所得额3%以内的部分，经主管税务机关审核后，在计算应纳税所得额时予以扣除：
To encourage social forces to support cultural undertakings, donations made by taxpayers through cultural administrative departments or approved non-profit public welfare organizations to the following cultural undertakings, within 3% of the annual taxable income, may be deducted from taxable income after review by the competent tax authorities:
(一)对国家重点交响乐团、芭蕾舞团、歌剧团和京剧团及其他民族艺术表演团体的捐赠。
(1) Donations to national key symphony orchestras, ballet troupes, opera troupes, Peking opera troupes, and other ethnic art performance groups.
(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。
(2) Donations to public libraries, museums, science and technology museums, art galleries, and revolutionary history memorial halls.
(三)对重点文物保护单位的捐赠。
(3) Donations to key cultural relic protection units.
三、继续实行财税优惠政策
III. Continued Implementation of Fiscal and Tax Preferential Policies
随着经济发展和财政收入的增长，逐步增加对文化事业的资金投入，继续实行财税优惠政策。
With economic development and growth in fiscal revenue, gradually increase funding for cultural undertakings and continue to implement fiscal and tax preferential policies.
(一)“九五”期间，财政部、国家税务总局《关于继续对宣传文化单位实行财税优惠政策的规定》(〔94〕财税字第089号)中规定的7类出版物、县及县以下新华书店和农村供销社销售出版物的增值税，继续实行先征后退的办法；经国务院批准成立的电影制片厂销售的电影拷贝收入，继续免征增值税；中央和省级财政继续按宣传文化企业上年上缴所得税的实际入库数列支出预算，建立宣传文化发展专项资金；中央和省级财政要继续在预算中安排部分专项经费，纳入宣传文化发展专项资金。
(1) During the Ninth Five-Year Plan period, the VAT on seven categories of publications specified in the Ministry of Finance and State Administration of Taxation's "Provisions on Continuing to Implement Fiscal and Tax Preferential Policies for Propaganda and Cultural Units" (Cai Shui [1994] No. 089), and on sales of publications by county and below-county Xinhua bookstores and rural supply and marketing cooperatives, shall continue to be subject to the method of first levying and then refunding; the income from sales of film copies by film studios approved by the State Council shall continue to be exempt from VAT; central and provincial finance departments shall continue to allocate expenditure budgets based on the actual amount of income tax paid by propaganda and cultural enterprises in the previous year to establish a special fund for propaganda and cultural development; central and provincial finance departments shall continue to arrange certain special funds in the budget to be included in the special fund for propaganda and cultural development.
财税优惠政策如因税制调整而停止执行，各级财政部门要通过预算方式相应解决宣传文化单位由此产生的经费问题。
If fiscal and tax preferential policies are discontinued due to tax system adjustments, finance departments at all levels shall correspondingly resolve the funding issues arising for propaganda and cultural units through budgetary means.
(二)适当增加“万里边境文化长廊”补助经费。在民族事业费和边境建设费中安排一定数量扶持边远地区、民族地区发展文化事业。有关地方政府也应逐步增加对边远地区、民族地区文化事业的投入。
(2) Appropriately increase subsidies for the "Ten-Thousand Li Border Cultural Corridor." Allocate certain funds from ethnic affairs expenses and border construction expenses to support the development of cultural undertakings in remote and ethnic minority areas. Relevant local governments should also gradually increase investment in cultural undertakings in remote and ethnic minority areas.
四、建立健全专项资金制度
IV. Establishment and Improvement of Special Fund Systems
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，中央和省级要建立健全有关专项资金制度。
To promote the development of propaganda and cultural undertakings, enhance regulatory capacity, ensure key needs, and standardize fund management, the central and provincial levels shall establish and improve relevant special fund systems.
专项资金的来源为财政预算资金和按国家有关规定批准的收费等预算外资金。财政部门要做好专项资金的预算安排，有关部门要严格按照规定征收预算外资金。目前，要重点完善“宣传文化发展专项资金”、“优惠剧(节)目创作演出专项资金”、“国家电影事业发展专项资金”和“出版发展专项资金”制度。
The sources of special funds are fiscal budget funds and extra-budgetary funds such as fees approved in accordance with relevant state regulations. Finance departments shall make good budget arrangements for special funds, and relevant departments shall strictly collect extra-budgetary funds in accordance with regulations. Currently, efforts should focus on improving the systems for the "Special Fund for Propaganda and Cultural Development," "Special Fund for Creation and Performance of Outstanding Plays (Programs)," "Special Fund for National Film Development," and "Special Fund for Publishing Development."
专项资金是财政资金，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监督检查。
Special funds are fiscal funds and shall be managed in accordance with relevant fiscal regulations, with systems improved, management strengthened, and exclusive use ensured, subject to supervision and inspection by financial and audit departments.