comprehensive box office: the box office income after calculating the e-commerce service fee.
For example, if you buy a movie ticket from 35 yuan with a cat's eye movie, and the service fee is 3 yuan, it will be included in the comprehensive box office 38 yuan and divided into box office 35 yuan. Before 217, the movie box office was only included in the 35 yuan
, while the investor's income was calculated according to the sub-account box office, and the service fee was not included in the sub-account box office
Question 2: The basic principles of the sub-account of the box office in China box office are as follows: First, 5% of the special fund for film development and 3.3% of the business tax need to be deducted from the total box office. Among the rest of the money, the cinema as a screening place took 57%, and the producers and distributors took 43%. Then, the producer will pay the publisher a fee according to the prior agreement. After the remaining money is deducted from the cost, the producer and the investor will divide it according to the agreement. In Hollywood, there are three modes to choose from. The first one is the same as China's fixed proportion. The second is that the cinema will pay the producer a fee to buy out the film, and then all the box office of the film will be owned by the cinema. Third, it is the most popular accounting mode in Hollywood, that is, step-by-step accounting: in the first week of the release of some blockbusters by Hollywood producers, the producers can take 8% of the box office and the cinemas can only take 2%, so that the producers can recover the cost as soon as possible while the film is hot. However, as the film's release time becomes longer, the box office allocated by the producers will be less and less, about 6% in the second and third weeks, and only 2% in the fourth week. The starting point for domestic film companies to adopt the step-by-step accounting model is not the same as that of Hollywood. In fact, it is to "exchange income for the market", and to gain higher box office by giving cinemas a higher proportion of shares in exchange for arranging films. The Film Bureau of the State Administration of Press, Publication, Radio, Film and Television reported on January 1, 216 that the total box office of national films in 215 was 44 billion yuan, an increase of nearly half over the previous year, with both social and economic benefits. Domestic films remain dominant.
Question 3: What do you mean by the percentage of the box office taken back by the cinema and the investor respectively?
For example, if the investor takes 4% of a movie box office of 1 million yuan, this form is divided into accounts.
Question 4: How is the box office of a movie in the cinema divided and calculated? The basic rules of China film industry for box office accounting are as follows:
1. All box office receipts of films are included in the electronic ticketing system, and the data are collected in China Film Industry Special Fund Office. Take the statistical data of the special endowment office as the basis for each party to divide the accounts. (PS: please correct the receipt here. The data used in the final settlement of the film is provided by China Digital.)
2. All film revenues are subject to a special business tax of 3.3% and a special fund of 5% for the film industry. The remaining 91.7% is considered as the "divisible box office" of a movie.
3. In the divisible box office, 57% is reserved for cinemas and cinemas, and 1-3% is reserved for distribution agency fees for China Film Digital. The remaining 4-42% goes to film producers and distributors (4% in most cases).
4. The distributor of the film will charge 5-15% of the box office belonging to the producer as the distribution agency fee. That is, 2-6% of the divisible box office is used as the distribution agency fee.
5. In many cases, the distributor pays the promotion and distribution fee of the film in advance, and then the distributor will charge 12-2% of the agency distribution fee. If the issuer promises to guarantee the issuance, buy out the issuance, prepay the production fee, etc., it will charge a higher agency fee.
6. Some films are at a competitive disadvantage in the same period. In order to increase the number of film screenings, the theaters and cinemas are promised box office rebates. Rebates generally account for 3-5% of the divisible box office.
7. The formula for box office receipts recovered by the producer is: 1 * (1-.33-.5) * 4% * (1-.1) = .33, which is the producer's split account in general.
Take the above situation as an example. For a film with a final box office of 1 million, the box office receipts recovered are about 33 million.
Attachment: There are several other ways to recover the funds of China films:
1. Copyright income: mainly refers to the sale of TV projection rights and Internet broadcasting rights. In this part of the income, the acquisition cost of CCTV6 is 1.4 million to 4 million per film, which is mainly determined by the theme of the film, the channel scoring system, the audience's expectation, the cast and the final box office. The price of online copyright fluctuates greatly, ranging from hundreds of thousands to millions, which is mainly related to audience expectation, cast and final box office.
2. Overseas sales: mainly the distribution income and copyright income of other overseas countries, including Hong Kong, Macao and Taiwan. This part of the income is currently low and has great growth potential.
3. Business cooperation: mainly income from product placement, marketing cooperation, event title, etc.
4. Authorization and derivatives: mainly the authorized use of film image, film title and important visual elements, as well as the sales revenue of copyright derivatives.
5. *** Subsidies: mainly cultural industry subsidies led by * * * and local special subsidies.
6. Industry subsidies: mainly for filming 3D or giant screen films. After the box office reaches a certain number, you can enjoy special industry subsidies. The box office is between 5 million and 1 million yuan, and the reward is 1 million yuan; The box office is between 1 million and 3 million yuan, and the reward is 2 million yuan; 3 million to 5 million yuan, 5 million yuan reward; More than 5 million yuan will be rewarded with 1 million yuan.
Among them, most China films rely on box office accounts, which can account for more than 8% of the total film revenue.
Question 5: What taxes are involved in the box office accounts? How to pay taxes
Recently, according to major media reports, due to the application of a large number of new production technologies and the increase of labor costs, the production cost of films is also rising rapidly. Therefore, the five major film distribution companies, China Film, Huayi, Bona, Stellar Beauty and Light, have reached a consensus through consultation: since 1942, The Feast of the King, Big Shanghai, and Thailand's Return, which were released in 212, the domestic films signed by the five companies have been distributed at the box office. So the word "split account" is destined to become one of the hottest topics in China film industry at the end of 212. Some netizens here also called to inquire about what taxes are mainly involved in the "box office accounting", how to declare and pay, and what preferential tax policies does the state have to support the development of the film industry?
The so-called "box office sub-account" refers to the sub-account after deducting 5% of the special fund for film development and 3.3% of the business tax per 1 yuan of box office, that is, the so-called "upstream sub-account" and "downstream sub-account". Upstream billing means that film producers and distributors can collect 43% of the after-tax box office; Downstream billing refers to 57% of the after-tax box office in the cinema and cinema. Simply put, "box office split" means that producers, distributors, projection theaters and cinemas divide box office income. What needs to be explained here is that the "box office sub-account" mainly involves the business tax of circulating taxes, which belongs to the after-tax sub-account after deducting 5% of the special fund for film development and 3.3% of the business tax. From the perspective of business tax, taxpayers need to distinguish between the confirmation of tax subjects, the determination of tax basis and applicable tax items and the current preferential tax policies.
screening income is taxed according to "cultural industry" in the tax item of "cultural sports industry"
According to the Notice of the Ministry of Finance on Printing and Distributing the Accounting Measures for Film Enterprises (Cai Shui [24] No.19), screening income refers to all kinds of income obtained by directly publicly reproducing films, including cinema box office income and other income directly targeting the public. It does not include the broadcast income of films on TV, Internet and other media. As for the application of business tax items, the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] No.149) stipulates that the "cultural industry" in the tax item of "cultural sports industry" refers to the business engaged in cultural activities, including performances, broadcasting and other cultural industries. Among them, broadcasting refers to the business of spreading works through wireless or wired devices such as radio stations, television stations, audio systems, closed-circuit television, satellite communications, and showing various programs in cinemas, theaters, video halls and other places. Therefore, the box office income of projection theaters and cinemas will be fully taxed according to the "cultural industry" in the "cultural sports industry" tax item. However, the pre-screening advertisements in cinemas belong to the broadcast of advertisements and should be taxed according to the "advertising" tax item in the service tax item; If the area where the box office revenue is obtained belongs to the "VAT reform" area, according to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Launching the Pilot Project of Changing the Business Tax to VAT in Shanghai's Transportation Industry and Some Modern Service Industries (Caishui [211] No.111), the pre-screening advertising belongs to the advertising service in cultural and creative services, and VAT should be paid. The taxpayer of the advertising revenue is the advertising broadcaster, and this part of the income does not belong to the box office sub-account.
3.3% business tax and surcharges must be paid before the box office is divided. The 3.3% here refers to the 3% tax rate applicable to "culture and sports industry", the 7% tax rate applicable to urban maintenance and construction tax levied according to the actual business tax and the 3% surcharge on education fees. It should be noted that there are differences in the application of urban maintenance and construction tax rates, which need to be applied according to specific circumstances. Article 4 of the Provisional Regulations on Urban Maintenance and Construction Tax (Guo Fa [1985] No.19) stipulates that if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not located in the city, county or town, the tax rate is 1%.
the special funds for the development of the national film industry extracted from the box office shall not be deducted before tax. The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Business Tax Policy of Special Funds for the Development of National Film Industry (Caishui [21] No.16) stipulates that relevant business tax policies shall be implemented in accordance with the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Tax Exemption Policies for Personal Financial Commodities Trading (Caishui [29] No.111) as of January 1, 29. Film projection units should show films ..... > >
Question 6: What do you mean by the global box office split? Is it a global simultaneous release? It is a super blockbuster released synchronously or quasi-synchronously this year.
Question 7: How to split the domestic films at the box office? Producers get 43%, cinemas 5% and cinemas 7%. Imported films are generally the distribution rights bought out by domestic distribution companies at one time, or the revenue share is adopted. Usually, the cinema and cinema are divided into 48%, the film distributor (China Film or Huaxia) is divided into 17%, and the producer is divided into 35%. For details, please refer to wenku.baidu/...b, the research report of China film industry
Question 8: How to pay taxes on the income of box office. In film distribution, the upstream: film producers and distributors, and the downstream: the distribution of the interests of the four parties, generally referring to the ratio of 45: 55.
1. Downstream: The cinema line pays business tax on the box office income, and the proportion of 3% is applicable to the cultural industry. For every 1 yuan of box office income, 5% of the special fund for film development, 3.3% of the business tax and surcharges are deducted, and the special fund for national film development extracted from the box office shall not be deducted before business tax (Caishui No.111, 29).
preferential policies: movie screening income obtained in rural areas is exempt from business tax.
second, the distribution income, film rental income and copyright transfer income of film distribution units are exempt from business tax.
1. Distribution income: and the distribution share income obtained by the film distributor from the film projector.
2. film rental income: the film rental income obtained by renting films to the projectionist according to the rental price or quota agreed in the contract and agreement shall be taxed according to the service industry-leasing industry.
3. Revenue from copyright transfer: Business tax shall be paid according to the intangible assets transferred.
third, the impact of camp reform: Caishui 211 (No.111 document): the business activities of transferring trademarks, goodwill and copyrights belong to the trademark copyright transfer service in cultural and creative services and are included in the value-added tax.
question 9: how are the box office accounts divided? The box office of the film is divided into three parts: the projectionist, the producer and the distributor, and the ratio is generally 4:4:2.
generally, there is a contract before the specific share amount.
Generally, the costs and publicity expenses are calculated separately by the three parties, because each party has its own costs and publicity expenses.
More specifically, different movies are not smooth.
That's probably it.
Question 1: Debate over box office accounts: Why do filmmakers win the cinema? The basic rules for box office accounts in China film industry are as follows: 1. All box office receipts of films are included in the electronic ticketing system, and the data are uniformly summarized in the China Film Industry Special Fund Office (hereinafter referred to as the special fund office). Take the statistical data of the special endowment office as the basis for each party to divide the accounts. (PS: Please correct the receipt here. The data used in the final settlement of the film is the median. ...