The national film industry development special fund established according to the Film Management Regulations aims to better promote the development of China's film industry. The Guiding Opinions on Promoting the Prosperity and Development of the Film Industry clearly stated that it is necessary to "continue to implement the national special fund system for the development of the film industry, strengthen the macro-control of the film industry, and promote the distribution and screening of domestic films."

Special funds for the development of the film industry shall be raised, used and managed by the Office of the Special Fund Management Committee for the Development of the Film Industry.

The collection of film special funds is based on the Measures for the Administration of Film Industry Special Funds, and 5% of the box office is turned over to the provincial film special fund office through the cinema, and then to the National Film Fund Office. This 5% is not only the contribution of the production industry, but also the contribution of the projection and distribution industry, as well as the contribution of imported films such as Avatar and Transformers.