The state directly deducts 5% as the film special fund and 3.3% of the tax, which is 8.3%, leaving 9 1.5 yuan. ?

About half of the remaining 9 1.5 plums are directly distributed to cinemas and cinemas, of which about 5% are cinemas. ?

After the distribution of cinemas and cinemas, the distributor will also charge agency fees (distribution commission). At present, it is normal to distribute 5 ~ 15% of the box office distributable income (total income). ?

Box office distributable income (total income) = total box office -3% movie funds -5.5% tax-cinema and cinema share (ranging from 38% to 43%)?

Total distributable income from distribution = distributable income from box office+distribution income from other channels (TV, audio and video, Internet, government bonus, overseas ……)?

The distributor must subtract the following items one by one from the total distributable income of the distribution to become the income of the film:?

1. Issue commission?

2. Director or Creative Star Award (with or without)?

3. Prepaid distribution fee (photocopying fee+publicity fee, etc.). )?

4. Tax (all current invoices are taxable)?