Chapter 1 General Provisions Article 1 These detailed rules are formulated in accordance with the provisions of Article 6 of Part 2 of the "Notice on Clarifying the Authority for the Administration of Movie Ticket Prices and Establishing Special Funds for the Development of the National Film Industry" approved by the State Council . Article 2: All movie theaters in cities above the county level (including counties), as well as theaters, auditoriums, open clubs, etc. that sell movie tickets to the outside world, are obligated payment units for the special funds for the development of the national film industry (hereinafter referred to as the special national film funds). Chapter 2: Transfer of Payments to the National Film Special Fund Article 3: The payment unit shall hand over the national film special fund, and the payment shall be collected and paid level by level through the film distribution and projection company that supplies the film:

1. Each payment Within five days after the end of each month (the last day of the payment period will be postponed if it falls on a public holiday, the same below), the unit shall fill in a bank wire transfer authorization letter or check with the national film special funds that should be paid (after deducting the business tax that should be paid) , The distribution and projection company that provides the film shall transfer the film through the local bank account;

2. The film distribution and projection company that provides the film shall verify and summarize the national film special funds handed over and remit the payment within the 15th day of the end of each month. Open a bank account in the provincial, autonomous region, municipality, Chongqing and Guangzhou management committees designated by the provincial (autonomous and municipal) finance departments (bureaus) for the special funds for the development of the national film industry (hereinafter referred to as the provincial management committees for the special funds for the national film industry). "National Film Special Funds" special account;

3. The provincial management committee of the National Film Special Funds will verify and summarize the turned-in National Film Special Funds and remit it to the Ministry of Finance within 30 days after the end of each month. The National Film Special Fund Management Committee (account number: 144601-11) of the Industrial and Commercial Bank of China Beijing Dongcheng District Dongsi Branch is the National Film Special Fund Management Committee. Chapter 3 Filling in the Payment Form Article 4 When handing over the special national film fund for bank wire transfer, the paying unit must fill in the payment form for the special fund for the development of the national film industry (hereinafter referred to as the payment form for the special fund for the national film industry). The payment form for the special national film fund is attached). The payment form for the special national film fund is uniformly printed by the National Film Industry Development Special Fund Management Committee (hereinafter referred to as the National Film Special Fund Management Committee) and entrusts provincial film distribution and screening. The company transfers it to film distribution and projection companies at all levels that supply films to payment units, and is responsible for distributing films to each payment unit. Article 5 The payment unit must fill in the payment unit number (the payment unit number uniformly issued by the National Film Special Fund Management Committee), payment date, full name of the payment and receiving unit, account number, remittance and inward remittance in detail. The location (which province, city and county), the name of the remittance and remittance bank, the time of the national film special fund, the payment period, the payment amount, etc., must be consistent with the contents of the bank's letter of authorization. Article 6 The calculation of the national film special funds is based on the statistics of the number of viewers in the daily screenings of the month, excluding the ticket price of short films and children's films (if two or more films are screened in a joint ticket sale, each film will be calculated as one person, and double seats will be calculated as one person. Each film is calculated as two people), and the number of viewers multiplied by five cents (for screening units in poverty-stricken counties supported by the state, the number of viewers multiplied by two cents) is extracted from the screening income.

The paying unit should pay the business tax in full based on the screening income, and then withdraw the paid national film special funds from the screening income. Article 7 The payment unit must hand over the special national film funds within the prescribed time limit. If the time limit is exceeded, a late payment fee of 5‰ per day will be imposed from the date of overdue payment, and the overdue amount shall be filled in the payment form for the special national film funds. be handed in together. Article 8 The payment form for the special national film funds is divided into four copies. The paying unit shall send the second copy of the payment form for the special national film funds to the supplier of the film while handling the wire transfer of the special funds for national films through the bank where the account is opened. The film distribution and screening company shall be kept for record; the third joint shall be filed with the Provincial Management Committee of the National Film Special Fund for record; the fourth joint shall be filed with the National Film Special Fund Management Committee (No. 129 Dongsilishi Hutong, Beijing, Postal Code: 100010). Chapter 4 Relevant Accounting Processing Article 9 The special national film funds are special funds approved by the state to be concentrated. The special national film funds turned over by each paying unit are disbursed before income tax. Exemption from education surcharges, energy and transportation key construction funds and budget adjustment funds. Article 10: In order to reflect the special national film funds that are disbursed before income tax, the "310 National Film Industry Development Special Fund" account is added to the accounting subjects of the accounting system of state-owned film distribution and screening enterprises to calculate the amount of money withdrawn from film screening income and turned over to the state. Special funds for films; in the financial statements of the Film Festival 02, income statement, education fee surcharge (line 32), add "less: line 33 of the national film industry development special funds)" to reflect the reduction in film screening income that should be turned over to the state Chapter 5 Supervision and Inspection Article 11 The provincial management committee of the National Film Special Fund shall strengthen supervision and inspection of the timely and full payment of the national film special funds by all payment units, and authorize the supply of films to the payment units. The distribution and screening company shall verify and inspect the special national film funds handed over by each paying unit based on the second copy of the payment letter for the special national film funds submitted by each paying unit for review, if necessary, by the National Film Special Fund Management Committee or the National Film Special Fund Management Committee. The provincial management committee of the National Film Special Fund will dispatch auditors to conduct random inspections at any time.