연합 고시 제 1042-TTLB/VH/TC 호 예술 공연 단위의 재정 관리 체제와 국가 지원 정책에 관한 것

시행규칙

OF THE JOINT MINISTRY OF CULTURE AND FINANCE DECREE NO. 1042/TTLB-VH-TC OF JULY 22, 1989 ON THE MANAGEMENT MECHANISM AND STATE SUBSIDY POLICY FOR PERFORMING ART UNITS

OF THE STATE TOWARDS PERFORMING ART UNITS

Performing arts, including stage performances and music and dance performances, are a special form of cultural activity, creative labor of artists serving the spiritual life of the people. In recent years, the central and local state budgets have continued to invest in equipment, infrastructure, and subsidize performing arts to ensure that this activity fulfills its educational and aesthetic functions according to the policies of the Party and the State. However, in the current situation where the state budget faces many difficulties, along with the transition from the subsidized mechanism to socialist business accounting, the subsidy policy of the state budget for performing arts units has not been uniformly guided, each place proceeding differently; at the same time, many performing arts units have not paid sufficient attention to artistic quality, chasing low-level market tastes to increase revenue, traditional art forms have seriously declined, and the function of building new people has been neglected.

To implement the Resolution of the 6th Plenary Session of the Central Committee of the Party (Term VI) transferring cultural and artistic institutions to a self-sustaining mechanism gradually and partially, implementing the Resolution of the National Assembly's 5th session, Term VIII, and Directive No. 1135-KG dated June 28, 1989 of the Chairman of the Council of Ministers on urgent issues in the Cultural sector, to ensure that performing arts activities develop in the right direction; the Ministry of Culture and Finance guides the financial management system and state subsidy policy for performing arts activities, implemented uniformly nationwide for professional state-owned performing arts units.

I - 일반 원칙

1. Performing arts units are income-generating public service units, managed under the mechanism of revenue offsetting expenses, and receive state subsidies for the difference. The state budget subsidy is necessary to create conditions for performing arts to develop in the right direction, maintain quality, promote the initiative and creativity of performing arts units and the talent and intelligence of the cultural and artistic cadre.

2. The state budget ensures minimum and necessary funding for various types of performing arts activities. Among them, ensuring salaries according to the current system, costs for building programs according to political requirements, while encouraging high-quality performances to generate higher revenue, ensuring social effectiveness and the living standards of performers.

3. Gradually supplementing necessary technical facilities for performing arts groups through multiple sources to improve performance quality and effectiveness.

II - CONDITIONS FOR STATE SUBSIDIES FROM THE STATE BANK

Performing arts units need to be reorganized towards efficiency, gradually building a trained actor team, with a reasonable balance between different types of arts, units which cannot cover their expenses and meet the following conditions will receive state budget subsidies:

1. Being recognized by competent authorities as units serving timely propaganda of the Party and State's policies, having correct artistic activity directions.

2. Must build an operational plan, must achieve the minimum industry standards such as building at least two new programs annually, having 150 performances and reaching the revenue level set by the State.

Traditional performing arts units, units in border provinces, mountainous areas, units serving children, and units requiring high artistic levels (opera, symphony, chorus, etc.) are given preferential treatment, but they must also build at least one new program annually, have 80 performances and reach the revenue level set by the State.

Based on these conditions, the managing authority consults with the finance authority at the same level to classify performing arts groups, balance the overall subsidy level in planning, management, and distribution.

III - SUBSIDY METHODS

1. The subsidy level for performing arts units is the difference between total reasonable regular expenses minus (-) total revenue (after deducting two funds).

Regular expenses include:

a) Salaries and allowances according to the current system.

b) Management costs.

c) Costs for building new programs.

d) Performance costs.

Determining the total reasonable regular expenses and setting total revenue targets are reviewed by the managing authority and the finance authority at the same level for each type of art, based on annual plans or stable over several years, based on current policies and local prices.

In addition to the above subsidy, annually, the managing authority and the finance authority may consider additional funding for purchasing equipment and means of operation to continuously improve artistic quality (excluding basic construction investment).

2. Distribution and settlement.

The managing authority compiles the approved annual plans of units, sends them to the finance authority at the same level for distribution of the state budget subsidy.

- To facilitate the activities of units, the state budget will distribute 50% of the quarterly subsidy plan at the beginning of each quarter. After submitting the quarterly settlement report, the remaining subsidy will be distributed.

- Quarterly and annual settlements are carried out according to the current Statistics and Accounting Regulations. There will be no subsequent subsidy without prior quarterly settlement.

IV - DISTRIBUTION OF REVENUE AND FORMATION OF ART DEVELOPMENT FUNDS AND WELFARE FUNDS

1. Revenue Distribution:

To encourage the creative labor of performing arts units and to reflect the results of labor after performances, it is now stipulated that actual performance revenue shall be distributed as follows:

- From 30% to 40% of performance revenue is used to pay salaries and performance allowances for actors and supporting staff.

- From 10% to 20% of revenue is used to fund the creation of new works, including payment of rehearsal allowances, author royalties, director fees, and incentives.

- 5부터 10%의 공연 수입을 예술 발전 기금으로 설정하여 장비 및 도구 구매 보충, 새로운 공연 창작, 예술 품질 상을 위한 목적으로 사용한다.

- 5부터 10%의 공연 수입을 복리 기금으로 설정하여 연습 보충금 증가, 정치 임무 수행 및 낮은 수익 지역에서의 공연 보수를 위한 목적으로 사용한다.

- 나머지는 공연에 대한 다른 비용으로 사용한다.

국가 지원금 계획과 실제 수입을 합쳐 필요한 비용을 즉시 처리한다. 국가 예산이 지원하지 못한 경우 공연 후 수입은 급여, 공연 보충금 및 기타 필요한 비용에 우선 사용된다.

2. 예술 발전 기금과 복리 기금:

예술 발전 기금과 복리 기금은 공연 수입에서 규정된 분배 비율(%)로 추출한다.

예술 단위가 수입이 지출보다 많거나 계획보다 수입이 높거나 승인된 지출보다 지출이 적은 경우 다음과 같이 두 기금에 분배한다:

- 70%는 예술 발전 기금에 배분한다.

- 30%는 복리 기금에 배분한다.

예술 단위가 부여된 수입 목표를 충족하지 못하거나 실제 지출이 정기 지출 승인액보다 많은 경우 부족한 수입 또는 추가 지출은 자체로 보충해야 하며 예산은 지원하지 않는다.

V - 효력 발생

1. 각 부처와 모든 단계는 예술 단위를 간소화하고 효과적인 방향으로 재조직해야 한다. 문화부는 재정부와 협의 후 이 규정에 따른 지원 수준을 받는 예술 단위의 분류에 대한 지침을 제시하며, 또한 두 기금 추출 및 수입 분배 비율 최대, 최소에 대한 구체적인 지침을 별도의 문서로 제공할 것이다.

2. 본 통지서는 서명일로부터 효력을 발생시키며 전국적으로 일관되게 시행된다. 시행 과정에서 어려움이나 문제점이 있는 경우 두 부처로 문서를 제출하여 연구 해결하도록 한다.