CIRCULAR the MINISTRY of CULTURE-information-guide to FINANCIAL policy, funding for cinema under the decree 48/CP on 17/7/1995 of the Prime _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ aims to strengthen State management of activities, step by step to overcome the difficulties of innovation and development of film industry to have more cultural art works well serving the main task treatment according to the orientation of the party and State, on 17/7/1995 the Prime Minister issued Decree No. 47/CP on the Organization and operation of the cinema. Contact the Ministry of culture-information-finance specific instructions the following points: i. GENERAL PROVISIONS 1. Cinema activities include mainly areas: film production, movie popularity (film release and the film) film import export. Movies (including film, video, and other recorded materials) is a product of the culture of the State ideology, funding to develop the background cinema SOCIALIST-oriented peoples and contribute to Tuyen, political education advanced aesthetic ideology and serve the spiritual cultural life of the people.
2. The object of funding, the order is: + produced films (including bulk print) the document, science, animation, feature film on the subject of revolution history, children, subject to serve the country ... by the Minister of culture and information decided to put into production.
+ Imported films for children and a number of high-value foreign film about artistic ideology.
+ Movies to make social policy for mountain people, ethnic regions, Islands, secluded countryside and rural areas.
3. Funding is State budget according to the decentralized management of the current budget.
4. The film was the State order then the copyright of the State. The film was funded from 60% of the cost of making the film and over copyright also belongs to the State (production units to actively discuss with the Agency released the movie for purchase price agreement works on the basis of the ability of each of the files, or self released).
 
II. The METHOD Of FUNDING 1. About film production.
+ The movie by the Prime Minister or the Government agency authorized to order shall be funded 100% of the cost of the film.
+ For those scientific documentary films, cartoons produced by film, video and other materials that are 100% of the order cost of the film is the competent authority approval, but must be secured in the scope targets the number and cost of funding, annual message order.
+ For feature film (the revolutionary subject, history, kids, the subject that serves the country...) is the Ministry of culture and information, browse for the production, the funding levels do not exceed 80% of the cost of each film, are the competent authorities in donor funding plan level , orders are reported every year.
2. Release of the film.
+ For the science documentary, animated and feature films on the subject of revolution, history, films for children, the import value of the private art statue ... the release of the film unit serving fellow ethnic, mountainous, rural areas, islands according to the approved annual plan will be funded the entire cost to print ( include the cost of materials (plastic, ice white) public money, the cost of the original tape, tape the series released for the ... and local costs (including the cost of transportation, material, advertising propaganda film, ... and other costs related to its release).
+ For imported films for children and valuable film high art of thought are cinematic Arts Council have opinions and Minister of culture and information decision about the number of film imports, if released, the loss will consider funding but must not exceed 60% of the funds for the children's film category and 40% for valuable film technology high art.
3. Projection of films.
+ For the children's movie, the feature film on the subject of revolution, history (domestic and foreign) serve for mountain children, fellow, social policy object, the minorities, the country head of the Department of culture, Islands-the information, the city assigned goal 100% screening then granted funding works, films and 50% cost of the active action movies in the countryside.
+ Department of culture and information, the province delivered the only goal for the cinema release of the film company and the local cinema.
+ Funding for projecting movies on the activities are determined by the following formula: grant = State budget Of the film was given the expression x the average cost of a passport is under review in the current mode (including rent movies in addition to the film was the State order).
+ Based on the screening criteria was delivered, the costs are browsing local film companies plan targets sent the Department of culture and information, the Department of finance to General and allocated according to you.
III. PLANNING AND FUNDING ALLOCATION

1. Every year the unit in an order, funding to plan production, import movies, popular and released the movie, film industry Administration sent (Ministry of culture and information, Department of culture and information). Aggregate industries Management Agency sponsored plans sent financial authorities order the same level of consideration and written to the budgeting process of the Agency have jurisdiction to decide.
2. the budget estimates based on funding, orders were financial institutions informed the Ministry of culture and information, and the Department of culture and information, delivered the plan funding levels allocated to funding the cinema unit to actively implement the plan. With regard to the funding for the film need to be informed of the specific funding levels for each unit.
3. The films are ordered, State funding after the Board browser script evaluation and the Minister of culture and information decisions for any film production unit, the unit must set up total spend to send industry Administration (Ministry of culture-information) and financial institutions , pricing, order level review funding. Special cases the films not in the funding plan approved earlier in the year, but by asking political mission service shall be treated as follows: 3.1. The movie by the Prime Minister or the Government agency authorized to order then deployed additional budget and review of current regulations.
3.2. The films by the Minister of culture and information, the decision shall be considered resolved under current rules in estimating the budget was announced.
4. To ensure the production of the film according to the schedule. After the reported price and the level of funding, the Agency will finance 70% advance funding grants, order. When filming was completed on the basis of the decision of the authority by the Minister of culture and information, authoritative, accepted for the content of thought, artistic quality as well as technical quality and allow the popular production units are sponsored funding part payment, ordered remaining. The case has changed much about the content of thought or the quality of the art, techniques must be considered cinema Council opinion and the Minister of culture and information, the Agency decided to browse the reviews said the on-going review of funding levels, funding to do the payment base.
5. The Agency released the film to spending plan sponsor submit industry management bodies (the Ministry of culture-information) and financial institutions. After being approved by industry regulators and announced plans to sponsor the financial agency will be 60% advance funding plan to release bodies to actively implement the plan for the cinema, the city in the country.
6. The budget funding, orders are financial institutions granted directly to users.
7. All sponsorship funding recipient units ordered must be held according to the settlement, accounting manager mode the current state budget.
IV. terms of the IMPLEMENTATION of this circular replaces circular No. 88/TT-LB on 25/10/1993 and are effective from the date of signing. In the process if there are difficult obstacles suggest that reflect in writing on the Union Ministry of culture-information-finance to consider the settlement.