Cai Ban Zi [20 15] No.2
General offices of relevant departments in the Central Committee of the Communist Party of China, general offices of ministries and commissions and directly affiliated institutions in the State Council, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Finance Bureau of Xinjiang Production and Construction Corps, and relevant central enterprises:
According to the Notice of the Ministry of Finance on Revision and Issuance (No.4, Cai Zi [2012]), the relevant matters concerning the declaration and management of the special funds for the development of cultural industries in 20 15 (hereinafter referred to as special funds) are hereby notified as follows:
I. Key Support Contents
(1) Consolidate the cultural and financial support plan. Continue to increase support for cultural and financial cooperation, encourage banks, cultural guarantees, cultural financial leasing and other institutions to provide financing services for cultural enterprises, and guide financial capital to invest in cultural industries. Support enterprises to actively use financial instruments in project implementation, and give priority to cultural industry projects that obtain bank benchmark interest rate loans.
(2) Continue to support the development of physical bookstores. Expand the pilot scope to Beijing, Hebei, Tianjin, Shanghai, Jiangsu, Zhejiang, Anhui, Fujian, Jiangxi, Shandong, Hubei, Hunan, Guangdong, Sichuan, Shaanxi, Yunnan and other 16 provinces and cities. Each pilot province and city can recommend no more than six physical bookstores, and the central government will reward them through special funds to help them buy software and hardware equipment, pay rent and make up for the lack of liquidity.
(three) to carry out the digital transformation and upgrading of the news publishing industry. Focus on supporting news publishing enterprises to carry out the application of relevant national standards, and purchase or upgrade corresponding publishing resources deep processing equipment and software systems, traditional publishing business process digital transformation software systems, content resource association and composite application software systems, and copyright asset management tools and systems. , and carry out environmental protection printing equipment renewal and process transformation.
(4) Accelerate the development of the film and television industry. We will continue to support the application of high technology in film production, the "going out" of film enterprises, the construction of important film industrial parks and high-tech core bases, the construction of key films with strong market competitiveness, and the construction of key professional film websites, and increase support for film and television content products.
(five) to promote the integration of cultural creativity and design services with related industries. Focus on supporting the digitalization and networking process of production, dissemination and consumption of cultural products and services, and strengthen the content support, creativity and design promotion of culture to the information industry; Support the development and utilization of cultural content, equipment, materials, processes and systems by using high and new technologies such as digital technology, Internet and software; Dig deep into excellent cultural resources and promote the optimization and upgrading of animation, advertising and other industries.
(6) Support the development of characteristic cultural industries. Focus on supporting the creative design of ethnic handicrafts with regional characteristics and ethnic customs, the development of cultural tourism, the production of performances, the transformation of characteristic cultural resources into modern cultural products and the promotion of characteristic cultural brands, and tilt to national key support areas such as the Silk Road Cultural Industry Belt and the Tibetan, Qiang and Yi Cultural Industry Corridor.
(seven) to promote the development of foreign cultural trade. Focus on rewarding cultural service export performance enterprises listed in the 20 13-20 14 national key cultural export enterprises; Subsidies will be given to overseas investment and other projects of key cultural export enterprises listed in the catalogue.
(8) Promote the integration and development of traditional media and emerging media. Support traditional media to make use of existing technological achievements and develop platforms such as all-media, big data applications, new audio-visual media and audio-visual integrated broadcast control; Support traditional media to give full play to the advantages of content resources, innovate cultural products and services, and cultivate core competitiveness; Support the deep integration of traditional media and emerging media in content, channels, platforms, operation and management, and expand communication channels and influence.
Second, the reporting conditions
(1) reporting enterprise.
1. An enterprise applying for special funds shall meet the following conditions: First, it shall be established in China according to law; Second, it has an independent legal person qualification, a sound financial management system, and good accounting credit and tax credit; Third, it has certain scale strength and good growth, and its net assets are generally not less than 5 million yuan.
2 enterprises to apply for project funding, in principle, only one project can be declared, and the application amount generally does not exceed 30% of the audited net assets of the enterprise at the end of last year; An enterprise group can declare at most two projects at the same time, and the total amount of declaration shall not exceed 20% of the audited consolidated net assets of the enterprise group or the net assets of the parent company at the end of last year. Subordinate units of an enterprise group shall make a unified declaration through the enterprise group.
3. In order to implement the State Council's spirit of supporting the development of small and micro enterprises, the above provisions are not applicable to small and micro cultural enterprises that meet the standards stipulated in the Classification Standard for Small and Medium-sized Enterprises (Ministry of Industry and Information Technology Lianqi [201] No.300).
4. Except for loan interest subsidies and incentive projects, enterprises may not declare support projects or similar projects in previous years.
(2) Other reporting units.
1. Other reporting units applying for special funds shall meet the following conditions: First, they have the functions or qualifications to engage in cultural industry-related work; Second, it has been included in the financial budget management.
2. The declared projects of other reporting units shall conform to the development direction of the national cultural industry policy, serve or demonstrate the development of the cultural industry, and focus on the key industrial projects determined by the national or local cultural reform and development plan.
Third, the reporting requirements
(1) application materials. The applicant shall truthfully provide the application materials in accordance with the relevant provisions of the Interim Measures for the Administration of Special Funds for the Development of Cultural Industries, among which:
1. The project feasibility study report and copies of relevant contracts are required to apply for project grants, among which other documents such as asset appraisal, audit and policy and legal consultation are required to be supplemented when applying for overseas investment project grants and expense subsidies (see Annex 1).
2. To apply for loan discount, you need to provide copies of relevant bank interest payment confirmation form, relevant bank loan contract, description of the implementation of key loan development projects, and proof of loan interest payment. The interest payment voucher shall be consistent with the purpose of the items listed in the loan contract (see Annex 2).
3. To apply for bond discount, you need to provide the issuance documents, issuance reports and announcements approved by relevant departments, capital verification reports of raised funds and written application documents of the enterprise (see Annex 2).
4. To declare the insurance premium subsidy, you need to provide a copy of the insurance contract and a certificate of paid insurance premium (see Annex 2).
5. To apply for the entity bookstore support award, you need to provide the entity bookstore publishing business license and the entity bookstore incentive fund application form (see Annex 3).
Enterprises applying for special funds must also provide a copy of the business license of the enterprise as a legal person, the tax registration certificate and the audited financial report of the enterprise in the last two years. See annex 1-3 for specific requirements.
(2) declaration method. Paper document declaration and online declaration are carried out at the same time, and the reporting unit submits paper documents after completing online declaration as required. The reporting unit enters the module of "Declaration of Special Funds for the Development of Central Cultural Industry" from the channel of the government website of the Ministry of Finance (/), and fills in and provides relevant information as required; Among them, the units applying for export awards log in to the Cultural Trade Management System of the Ministry of Commerce (/), enter the national key cultural export enterprises and key projects reporting system, and fill in relevant data as required. Feasibility study report, relevant contract text, payment voucher, etc. Involving the declaration of the project, it should be uploaded as required. The electronic documents of each project should have accurate data, complete information, clear scanned images and be consistent with the paper documents.
(3) application procedures. Central departments (units), provincial (autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the same below) financial departments (bureaus) and central enterprises with separate financial relations with the Ministry of Finance are responsible for organizing their departments, regions or units to declare their work, completing online audit and project preliminary examination before 20 15, and formally submitting application documents to the Ministry of Finance. Central departments (units) and central enterprises with separate financial relations in the Ministry of Finance submit application documents, preliminary examination reports and application materials to the Ministry of Finance, among which the application documents are issued by the Ministry of Finance. The provincial finance department (bureau) shall submit the application documents, preliminary examination report and application materials to the Ministry of Finance. The preliminary examination report includes the organization of preliminary examination work, project application, preliminary examination opinions, etc. It needs to be stamped with the official seal of the unit and submitted to the Ministry of Finance as an independent document, and cannot be used as an annex to the application documents.
Fourth, the job requirements
Central departments (units), provincial finance departments (bureaus) and central enterprises under separate state planning that have financial relations with the Ministry of Finance should attach great importance to the declaration of 20 15 special funds, focusing on the following points:
(a) closely around the national cultural reform and development strategy and planning and the key areas of the reform and development of the department (region), do a good job of connecting local key projects with national key projects, and give priority to supporting projects listed in the national project libraries such as the cultural and financial cooperation project library, the press and publication reform and development project library, and the national animation enterprise project library.
(two) to explore the combination of project declaration and previous annual supervision and inspection of cultural industry projects. For reporting units that find illegal use of funds in the process of annual and daily supervision and inspection, negative list management can be implemented, and their declaration qualifications can be restricted or cancelled in the declaration of special funds in the current year and after a certain period of time.
(3) Strengthen the main responsibility of project audit, pay attention to strengthen coordination and cooperation with relevant parties, especially the propaganda department of local party committees, constantly standardize audit procedures and standards, improve the transparency of project audit, reduce the interference of human factors, and ensure fairness and justice; At the same time, effectively improve the quality of application documents to ensure that the application information is true and accurate, consistent with paper documents and online declarations.
(IV) In order to deepen the central government's budget management of local transfer payments, the Ministry of Finance entrusted the offices of the financial supervisors of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans (hereinafter referred to as the Office of the Commissioner) to carry out the pre-trial work of the 20 15 special fund declaration project. Please further strengthen communication and coordination with the Commissioner's Office, and report the budget application materials to the Ministry of Finance and send a copy to the Commissioner's Office.
(5) Please arrange the declaration work according to the declaration requirements. Over the past year, there have been cases in which individual units failed to declare, which affected the overall progress of the declaration work. In order to ensure the progress of the work, the late application of 20 15 will not be accepted.
I hereby inform you.
Attachment: 1 List of materials required by enterprises applying for project funding
2. List of materials required for enterprises to apply for cultural and financial support plan
3. List of materials needed to apply for entity bookstores to support enterprises
General office of Ministry of Finance