1, the state directly deducts 5% as the special film fund, and the tax of 3.3% is 8.3%, leaving 9 1.5 yuan.
Now that you know every movie ticket, you automatically pay taxes to the state and become a taxpayer while watching the movie. This 8.5%, cinemas, cinemas and movies can't see the money, so they just took it away.
2. The remaining 9 1 half, almost half, is distributed directly to cinemas and cinemas. Among them, the cinema is about 5%, 100 yuan, with more in 4 yuan. For vertically managed cinemas like Wanda and Jinyi, these two incomes are basically considered as one income.
3. After the distribution of cinemas and cinemas, the issuer will also charge agency fees (distribution commission). At present, it is normal to distribute 5 ~ 15% of the box office distributable income (total income).
Total box office distributable income -3% film fund -5.5% tax-cinema and cinema share (ranging from 38% to 43%)
Total distributable income of distribution = distributable income of box office+distribution income of other channels (TV, audio and video, Internet, government bonus, overseas). After the issuer subtracts the following items from the total distributable income, the film can get the income: 1 distribution commission, 2 director or creative star award (with or without), 3 distribution cost (copy fee+publicity fee, etc.). ) pay for it.
4) Tax (all invoices should be taxed), and the rest is the net income of film distribution (net income).
Among them, the distribution cost paid by the company is obvious to all. Generally speaking, a movie with more than 30 yuan can get a box office income of 100 yuan. On this basis, plus the income from other channels, whether the cost can be recovered in the end depends on fate and luck.
If a film with a production cost of 5 million yuan is also announced with 5 million yuan, the overall investment will be 6,543,800 yuan. It's safest if you are going to recover the cost only by box office. You have to have a box office of 30 million yuan, which has just been tied. But many movies, such as Donnie Yen's action movies, earn some money overseas, so the break-even point of domestic box office doesn't need to multiply the cost by 3.