中共中央宣传部、共青团中央、农牧渔业部、文化部、广播电影电视部、国家教委、国家体委、全国妇联


中共中央宣传部、共青团中央、农牧渔业部、文化部、广播电影电视部、国家教委、国家体委、全国妇联关于加强农村“青年之家”建设的通知
(一九八六年六月十六日)



各省、自治区、直辖市党委宣传部，团委，农牧渔业厅(局)，文化厅(局)，广播电视厅(局)，教委，体委，妇联：

　　随着农村经济体制改革的深入，广大农民，特别是农村青年对精神文化生活有了新的、更高的需求。几年来，在各级党委的领导和各部门的支持下，不少地区已把“青年之家”等农村文化活动阵地的建设纳入了当地建设文明村(镇)的规划之中，从而使它得到了比较迅速的发展。一些省、市建立青年文化活动阵地的村(镇)已达百分之六十以上。它们越来越吸引着农村青年，成为农村社会主义精神文明建设的一个重要阵地。但是，从全国范围来看，发展很不平衡，与农村两个文明建设的要求不相适应。相当一部分农村缺乏文化活动设施，青年农民的文化生活十分贫乏，一些地方封建迷信、赌博活动泛滥，诲淫诲盗制品和低级庸俗的东西趁虚而入，严重损害着农村青少年的身心健康。为了促进农村两个文明建设，用社会主义的思想文化占领农村阵地，应该动员农村各方面的力量加强“青年之家”和各种文化活动阵地的建设。

　　一、要充分认识建设农村“青年之家”的重要性和必要性，把它作为农村建设社会主义精神文明的一件实事来办。农村青年是农村建设的主力军，提高我国当代农村青年的精神文化素质，不仅对建设文明、富裕的社会主义新农村至关重要，而且对逐步把我国建设成为高度文明、高度民主的社会主义现代化国家也具有战略意义。建设“青年之家”正是实现这项任务所采取的一项适合农村青年自我教育、自我提高的活动形式，它同农村中的其它文化活动阵地，如民兵之家、业余学校、文化室、妇女之家、广播电视室、体育俱乐部等等，互相配合、密切协同，成为农村基层进行社会主义精神文明建设的重要阵地，这对已经富裕起来或正在为脱贫致富奋斗的农民的开阔视野，增长才干，更好更快地致富，都是需要的。通过“青年之家”开展的丰富多彩的活动，还可以吸引、团结广大青年农民，引导他们摆脱愚昧落后的思想和陋习，自觉抵制一切腐朽的剥削阶级思想意识的侵蚀，丰富精神文化生活，发扬社会主义新道德、新风尚。因此，加强“青年之家”建设，是把精神文明建设和培养有理想、有道德、有文比、有纪律的一代新型农民的任务落实到实处的具体措施之一，它符合广大农村青年的愿望和要求，应该受到各级领导、尤其是农村基层组织和各有关方面的充分重视和积极支持。

　　二、要努力把“青年之家”办成思想政治教育的阵地、科技文化学习的课堂、致富信息交流的窗口和文娱体育活动的场所。在思想教育方面，要经常对农民进行形势任务和党的方针政策教育，进行集体主义、共产主义思想教育，组织青年农民为本地两个文明建设献计献策，倡导文明村风，普及法律常识，反对封建迷信、赌博活动，抵制包办、买卖婚姻和婚事大操大办等旧习；在科技文化学习方面，要及时介绍和传授先进、实用的生产技术知识，开展业余文化补习活动，进行应用技术培训和科普教育；在致富信息交流方面，通过阅读各种报刊，向全村农民输送商品信息，组织交流商品生产和经营致富的经验，开辟生产、经营门路，讨论并提出因地制宜的致富措施；在文娱体育活动方面，根据条件建立电视或文娱活动室，经常开展各种有益身心健康的文娱体育活动，利用农闲和节假日，组织为当地农民喜闻乐见的、丰富多彩的文艺表演和体育比赛，建立报刊、图书的阅览室，吸引青年广泛开展读书、评书活动，组织兴趣活动小组。以上内容，是对“青年之家”活动发展的总的要求，各地可结合实际情况，先从急需的活动内容做起，逐步创造条件，增添新项目，扩大服务对象，使之向综合性的多功能的活动阵地的方向发展。

　　三、农村“青年之家”的建设，要坚持为广大农民服务、为建设两个文明服务的宗旨。要避免只讲物质条件和形式，忽视开展活动和发挥阵地作用的倾向，更不要片面追求阵地数量和在物质条件上搞攀比。“青年之家”建设要在不断拓宽活动领域、丰富活动内容、壮大活动积极分子队伍的基础上固巩、提高。衡量一个“青年之家”办得好不好，设施器材等外部条件固然不可少，但更重要的是看它是否团结和引导广大农村青年促进了文明村风的建设，真正有利于“四有”青年的培养，对当地的经济文化发展起了推动作用。因此，各地“青年之家”的建设规模、活动内容和形式以及管理方法，都要因地制宜、勤俭办事、讲究实效。经济条件差的地方可以因陋就简，逐步发展。在乡村企业发展起来的地区，也可依托乡村企业创建“青年之家”，

　　四、建设农村“青年之家”是一项基础性的事业性工作，在各级党委和政府的统一领导下。各有关部门和人民团体要发挥自己的特点和优势，互相协作配合，共同把这项事业办好。要把建设“青年之家”活动纳入文明村(镇)建设的规划和考核标准之中，保证和督促检查它的发展规划的落实。要及时研究处理在建设、使用和管理中出现的一些问题，帮助解决实际困难。农业、文化、教育、广播电影电视、体育、司法等部门，要对“青年之家”的业务辅导、骨干培训、图书管理、活动示范、器材维修等工作，加以指导和扶持，尽可能提供便利条件。民兵、妇女等组织，也要关心、支持或参与“青年之家”的建设。共青团组织要发挥“青年之家”的组织者和管理者的作用。团组织要动员和组织团员青年积极参加创办“青年之家”，开展各项活动，培养和发展壮大活动积极分子队伍，及时总结推广先进典型经验，使“青年之家”的建设逐步提高水平，在农村两个文明建设中发挥应有的作用。



　


国家税务总局


国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文)
国家税务总局



各省、自治区、直辖市、计划单列市税务局、文化厅（局）、体委：
一九九三年九月二十日我局与文化部、国家体委联合下发了国税发〔1993〕089号《关于来我国从事文艺演出及体育表演收入应严格依照税法规定征税的通知》，现对外国及港、澳、台地区团体或个人在我国（大陆）从事文艺演出和体育表演所取得收入征税的具体政策业务问题
，明确如下：
一、外国或港、澳、台地区演员、运动员以团体名义在我国（大陆）从事文艺、体育演出，对该演出团体及其演员或运动员个人取得的收入，应按照以下规定征税：
（一）对演出团体应依照《中华人民共和国营业税暂行条例》（以下简称营业税暂行条例）的有关规定，以其全部票价收入或者包场收入减去付给提供演出场所的单位、演出公司或经纪人的费用后的余额为营业额，按3％的税率征收营业税。
（二）演出团体凡能够提供完整、准确费用支出凭证的，依照《中华人民共和国外商投资企业和外国企业所得税法》（以下简称企业所得税法）的有关规定，应对演出团体的收入总额减除实际支出的费用后的余额，按30％的税率征收企业所得税，并按3％的税率征收地方所得税；对
演出团体实际支付给演员或运动员个人的报酬部分，依照《中华人民共和国个人所得税法》（以下简称个人所得税法）的有关规定征收个人所得税。
（三）演出团体不能提供完整、准确的费用支出凭证，不能正确计算应纳税所得额的，在计算征收企业所得税时，根据企业所得税法实施细则第十六条规定的原则，应以其收入总额减除支付给演员、运动员个人的报酬部分和相当于收入总额30％的其他演出费用后的余额，依照企业所
得税法规定的税率征收企业所得税和地方所得税；对上述支付给演员、运动员个人的报酬部分，依照个人所得税法的规定，由演出团体支付报酬时代扣代缴个人所得税。对没有申报支付给演员、运动员个人报酬额的或未履行代扣代缴义务的，应以其收入总额减除上述相当于收入总额30％
的其他演出费用的余额视为该演出团体的应纳税所得额，依照企业所得税法计算征收企业所得税和地方所得税。对演员或运动员个人不再征收个人所得税。
（四）对本条第（二）、（三）款中所述演出团体支付给演员、运动员个人的报酬，凡是演员、运动员属于临时聘请，不是该演出团体雇员的，应依照个人所得税法的规定，按劳务报酬所得，减除规定费用后，征收个人所得税；凡是演员、运动员属该演出团体雇员的，应依照个人所得
税法的规定，按工资、薪金所得，减除规定费用后，征收个人所得税。
二、对外国或港、澳、台地区演员、运动员以个人名义在我国（大陆）从事演出、表演所取得的收入，应以其全部票价收入或者包场收入减去支付给提供演出场所的单位、演出公司或者经纪人的费用后的余额为营业额，依3％的税率征收营业税；依照个人所得税法的有关规定，按劳务
报酬所得征收个人所得税。
三、对演出团体或个人应向演出所在地主管税务机关申报缴纳应纳税款的，具体可区别以下情况处理：
（一）演出团体及个人应缴纳的营业税，应以其在一地的演出收入，依照营业税暂行条例的有关规定，向演出所在地主管税务机关申报缴纳。
（二）演出团体应缴纳的企业所得税和地方所得税，应以其在一地的演出收入，依照企业所得税法及其实施细则和本通知的有关规定，计算应纳税所得额及税款，并向演出所在地主管税务机关申报缴纳。按本通知第一条第二款所述依实际费用支出计算纳税的演出团体，在全部演出活动
结束后，可在与其签订演出合同的中方接待单位所在地主管税务机关，办理企业所得税结算手续。
（三）演员、运动员个人应缴纳的个人所得税，应以其在一地演出所得报酬，依照个人所得税法的有关规定，在演出所在地主管税务机关申报缴纳。属于劳务报酬所得的，在一地演出多场的，以在一地多场演出取得的总收入为一次收入，计算征收个人所得税。
（四）主管税务机关可以指定各承包外国、港、澳、台地区演出、表演活动的演出场、馆、院或中方接待单位，在其向演出团体、个人结算收入中代扣代缴该演出团体或个人的各项应纳税款。凡演出团体或个人未在演出所在地结清各项应纳税款的，其中方接待单位应在对外支付演出收
入时代扣代缴该演出团体或个人所欠应纳税款。对于未按本通知有关规定代扣代缴应纳税款的单位，应严格依照《中华人民共和国税收征收管理法》的规定予以处理。
四、各中方接待单位在对外签订演出或表演合同后的七日内，应将合同、资料报送各有关演出、表演活动所在地主管税务机关，对于逾期不提供合同资料的，可依照企业所得税法及有关法规予以处理。
本通知自文到之日起执行。

CIRCULAR ON THE QUESTION CONCERNING TAX ON ARTISTIC AND SPORT PER-FORMANCES GIVEN BY OVERSEAS TROUPES OR INDIVIDUALS IN CHINA

(State Administration of Taxation: 21 April 1994 Coded Guo Shui Fa[1994] No. 106)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities and cities with independent planning, to cultural
departments (bureaus) and to State Commission for Physical Culture and
Sports:

The Circular Concerning the Levy of Tax Strictly in Accordance With
the Stipulations of the Tax Law on the Incomes Gained From Artistic and
Sports Performances Given in China, was issued on September 20, 1993
jointly by our Administration, the Ministry of Culture and the State
Commission for Sports and Physical Culture, a document Coded Guo Shui Fa
[1993] No. 089. The concrete policy-related business questions concerning
tax levied on the incomes gained from artistic and sports performances
staged in China (Chinese Mainland) by troupes or individuals coming from
abroad and from the regions of Hong Kong, Macao and Taiwan are hereby
clarified as follows:

I. For performers and athletes from abroad or from the regions of
Hong Kong, Macao and Taiwan who stage artistic and sports performances in
China (Chinese mainland) in the name of organization; tax shall be levied
on the incomes gained by art troupes and their performers or by individual
athletes in accordance with the following stipulations:
(1) In line with the related stipulations of the Provisional
Regulations of the People's Republic of China Concerning Business Tax
(hereinafter referred to as Provisional Regulations Concerning Business
Tax), after subtracting the expenses paid to the units, performing
companies or brokers who provide performing venus from all income gained
from ticket price or from booking the whole theatre or stadium, the
balance shall be regarded as the business volume on which business tax is
levied at a 3 percent rate.
(2) For performing troupes which can provide complete and accurate
certificates showing their outlay of expenses, according to the related
stipulations of the Income Tax Law of the People's Republic of China on
enterprise with foreign investment and Foreign Enterprises (hereinafter
referred to as Enterprise Income Tax Law), enterprise income tax shall be
levied at a 30 percent rate on the balance of the performing troupes'
total income amount after subtracting the expenses actually paid and local
income tax shall be levied at a 3 percent rate; individual income tax
shall be levied on the remuneration actually paid by the performing
troupes to individual performers or athletes in accordance with the
related stipulations of the Individual Income Tax Law of the People's
Republic of China (hereinafter referred to as Individual Income Tax Law).
(3) For performing troupes which cannot provide complete and accurate
certificates showing the outlay of expenses and cannot correctly calculate
the amount of taxable income, while calculating and levying enterprise
income tax, in accordance with the principle stipulated in Article 16 of
the Detailed Rules for the Implementation of the Enterprise Income Tax
Law, enterprise income tax and local income tax shall be levied at the tax
rate stipulated in the Enterprise Income Tax Law on the balance of their
total income amount after subtracting the remuneration paid to individual
performers and athletes and other performing expenses equivalent to 30
percent of the total income value; with regard to the remuneration paid to
individual performers and athletes as mentioned above, individual income
tax shall be withheld by the performing troupe when it pays the
remuneration in accordance with the stipulations as set in the Individual
Income Tax Law, with regard to performing troupes which have not declared
the amount of payments of remuneration to individual performers and
athletes or fail to fulfill the withholding obligations, the balance of
their total income value after subtracting other performing expenses
equivalent to 30 percent of the total value of income as mentioned above
should be regarded as the amount of payable income of that performing
troupe, enterprise income tax and local income tax shall be calculated and
levied in accordance with the Enterprise Income Tax Law. No more
individual income tax shall be levied on individual performer or athletes.

(4) In regard to the remunerations paid by the performing troupe as
mentioned in Clauses 2 and 3 of this Article to individual performers and
athletes, the performers and athletes who are invited temporarily and are
not employees of the performing troupe, individual income tax shall be
levied on the income from labor service remuneration after subtracting the
prescribed expenses in accordance with the stipulations of the Individual
Income Tax Law; for performers and athletes who belong to employees of the
performing troupe, individual income tax shall be levied on the wage and
salary incomes after subtracting the prescribed expenses in accordance
with the stipulations of the Individual Income Tax Law.

II. For the incomes gained from performances staged in China (Chinese
Mainland) by performers or athletes from abroad or from Hong Kong, Macao
and Taiwan in personal name, the balance of incomes from all ticket price
or from booking whole theatre or venues after subtracting the expenses
paid to units, performing companies or brokers who provide performing
venus is regarded as the business volume on which business tax shall be
levied at a 3 percent rate; in line with the related stipulations of the
Individual Income Tax Law, individual income tax shall be levied on the
income from labor service remunerations.

III. With regard to performing troupes or individuals who should
declared payments of payable tax to competent tax authorities in the
location where performances are staged, the matter shall be dealt with
concretely in accordance with the following different situations:
(1) Performing troupe and individuals shall pay business tax, they
shall declare payment of business tax to the competent tax authorities in
the location where performances are staged on the income from performances
staged at one locality in accordance with related stipulations of the
Provisional Regulations on Business Tax.
(2) For the enterprise income tax and local income tax which the
performing troupe should pay, the amount of taxable income and tax payment
are calculated on the basis of the income from performances staged in one
locality in accordance with the related stipulations of the Enterprise
Income Tax Law and the Detailed Rules for its Implementation and this
Circular, the performing troupe shall declare tax payment to competent tax
authorities at the location where performances are staged. The performing
troupe which calculates tax payment on the basis of the outlay of actual
expenses as mentioned in Clause 2 of Article 1 of this Circular shall,
after the end of all performing activities, perform the procedures for
settlement of enterprise income tax with the competent tax authorities at
the location of Chinese reception unit with whom it signs the performing
contract.
(3) For the individual income tax which performers and athletes
should pay, they shall declared tax payment with competent tax authorities
at the location where performances are staged in accordance with the
related stipulations of the Individual Income Tax Law for the
remunerations gained from performances given at one locality. For income
belonging to labor service remuneration and performances staged on several
occasions at one locality, the total income gained from performances given
on several occasions at one locality is regarded as a lump sum income on
which individual income tax is calculated and levied.

(4) Competent tax authorities can designate various venues, halls,
theatres or Chinese reception units to contract to provide spaces for the
performing activities staged by performing troupes or individuals from
abroad, or from Hong Kong, Macao and Taiwan, they should withhold various
payable taxes for the performing troupes or individuals from the incomes
settled with these troupes and individuals. If the performing troupes or
individuals who have not yet cleared off various payable taxes in the
locality where performances are staged, when paying for the income from
performances to other units, the Chinese reception units should withhold
the payable tax owed by the performing troupes or individuals. Units which
fail to withhold the payable tax in accordance with the related
stipulations of this Circular shall be dealt with strictly in accordance
with the stipulations of the Tax Collection and Management Law of the
People's Republic of China.

IV. Various Chinese reception units shall, within seven days after
signing performance contracts with units from outside, send the contracts
and materials to competent tax authorities at the location where
performing activities are staged, those who fail to provide contracts and
materials by exceeding the time limit shall be dealt with in accordance
with the Enterprise Income Tax Law and related regulations.
This Circular goes into effect from the day of receipt of the
document.



1994年4月21日