This Circular stipulates the establishment and use of the remuneration fund for the performing arts industry based on a percentage deduction from performance revenue. The purpose is to encourage high-quality creation and ensure timely payment of remuneration.
要点
- Central level: Deduct 8% of the performance revenue of central cultural troupes to establish the fund
- Local level: Deduct 5-7% of the performance revenue of local cultural teams and folk drama troupes to establish the fund
- The fund must be deposited with the State Bank in a separate account, and the Finance Department has the right to supervise its use
- The Ministry of Culture and Provincial/City Cultural Departments are responsible for deducting revenue and promptly depositing it into the remuneration fund
- Monthly report on income and expenditure and the remuneration fund to the finance department
🌐 本文件的社会影响
- Positive impact: Encourages high-quality creation, creates favorable conditions for authors
- Negative impact: Costs deducted from performance revenue may affect the business operations of cultural troupes
❓ 常见问题
What percentage of performance revenue is deducted to establish the fund?
The central level deducts 8%, while the local level deducts 5-7% of performance revenue.
How is the remuneration fund managed?
The fund must be deposited with the State Bank in a separate account, and the Finance Department has the right to supervise its use.
Is it possible to advance funds from the state budget?
Yes, but a request must be made and recorded in the management agency's budget estimate.
How is the income and expenditure situation and the remuneration fund reported?
Monthly reports must be submitted to the finance department by the fifth day of each month.
Are there requirements for maintaining accounting records?
Yes, the Ministry of Culture and Provincial/City Cultural Departments must maintain accounting records to record the amount of revenue deducted and the remuneration paid to authors.
全文
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MINISTRY OF FINANCE-MINISTRY OF CULTURE No.: 1030-TTLB |
SOCIALIST REPUBLIC OF VIET NAM Hanoi, December 4, 1961 |
JOINT CIRCULAR
Regarding the establishment and use of the remuneration fund for the performing arts sector
Implementing Point 6 of the Council of Ministers' Resolution dated February 24, 1961 on the remuneration system for literary, artistic, scientific, and technical works, the Ministry of Culture and the Ministry of Finance guide the establishment and use of the remuneration fund for the performing arts sector as follows:
1. The purpose of establishing the remuneration fund for the performing arts sector is to ensure the payment of remuneration to authors, thereby encouraging authors to improve the quality of their works and creating favorable conditions for authors to create better works.
2. The central fund (managed by the Ministry of Culture) will be established based on deducting a uniform percentage of 8% from the performance revenue of central cultural troupes.
- The local fund (managed by the Provincial/City Department of Culture) will be established based on deducting a percentage of 5%, 6%, or 7% from the performance revenue of local cultural troupes and folk drama troupes.
The fund money must be deposited in a separate account at the State Bank. The financial authority has the right to supervise the use of the fund.
3. In the initial stage of establishing the remuneration fund, if necessary, the state budget may advance a certain amount of money which will be recovered later.
The advanced amount will be proposed by the Ministry of Culture or the Provincial/City Department of Culture and recorded in the budget of that agency.
4. The Ministry of Culture and the Provincial/City Departments of Culture have the responsibility to ensure the deduction of revenue to timely deposit into the remuneration fund, to ensure the payment of remuneration to authors according to the prescribed regulations, and to repay the state budget the advanced amount.
5. Monthly, the Ministry of Culture and the Provincial/City Departments of Culture must report to the financial authority providing information on income and expenditure and the remuneration fund of the performing arts sector.
The report of the previous month must be sent on the fifth day of the following month.
6. The Ministry of Culture and the Provincial/City Departments of Culture must maintain accounting records to record:
- The amount deducted from revenue to deposit into the remuneration fund for each performance.
- The amount of remuneration paid to authors (basic remuneration and remuneration per performance).
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MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT Trinh Van Binh |
DEPUTY MINISTER OF CULTURE Nguyen Duc Quy |
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