For domestic films, the box office is divided as follows:

5% of the special fund for film development shall be turned over to the state film management department.

The consumption tax is 3.3%, which is paid to the national tax department.

The remaining 42-48% are owned by producers and publishers.

52-58% for cinemas and exhibitors, depending on the agreements they signed before.

There are two kinds of imported films.

One is film examination and approval, that is, domestic distributors with import rights (China Film and Huaxia have import rights) pay a certain fee to foreign producers at one time (generally not more than $654.38+00,000), and the box office belongs to the distributors, cinemas and projectionists. Most non-Hollywood films belong to film approval, and some Hollywood B-rated films (with an investment of less than $80 million) also belong to film approval.

One is split-account blockbusters, which distribute the box office according to the proportion of 35% of foreign producers, 65,438+07% of domestic distributors and 48% of exhibitors. Basically, they are Hollywood movies, and all the copying and publicity expenses are borne by foreign producers.

If you still don't understand, please ask Baidu "Yi Encyclopedia: How to allocate the box office of movies?" There is a more detailed explanation.