Professional Documents
Culture Documents
B TI CHNH
S: 21/2003/TTLT/BVHTT-BTC
1. Nhun bt cho tc phm sn khu v cc loi hnh ngh thut biu din khc thc hin
theo quy nh ti iu 15 v iu 16 Ngh nh s 61/2002/N-CP.
Khi s dng bn nhc, bi ht cng b ph bin, nhun bt tr cho tc gi hoc ch s
hu tc phm thc hin theo iu 16 Ngh nh s 61/2002/N-CP hoc khon 3 mc A
Thng t ny.
2. Xp loi tc phm:
Cn c ni dung, cht lng tc phm Hi ng ngh thut thuc bn s dng tc phm
tin hnh nh gi, phn loi bng vn bn lm cn c tr nhun bt cho tc gi hoc
ch s hu tc phm theo cc bc sau:
Bc I - Tc phm c cht lng xp loi trung bnh;
Bc II - Tc phm c cht lng xp loi trung bnh kh;
Bc III - Tc phm c cht lng xp loi kh;
Bc IV - Tc phm c cht lng xp loi xut sc.
3. Cc i tng quy nh ti khon 4 iu 13 Ngh nh s 61/2002/N-CP hng th
lao theo hp ng tho thun vi bn s dng tc phm. Tin th lao tnh trong tng chi
ph xy dng chng trnh.
4. Vic s dng tc phm cng b ph bin biu din phc v nhim v chnh tr;
phc v ng bo vng su, vng xa, vng c bit kh khn; biu din phc v b i,
nhn dn bin gii, hi o; biu din giao lu Quc t khng nhm mc ch kinh
doanh, khng bn v thu tin; khng nhn hp ng biu din hoc ti tr di bt k hnh
thc no th khng phi tr nhun bt. Nhng hot ng nu trn phi c Quyt nh ca
B Vn ho - Thng tin i vi cc n v ngh thut Trung ng v U ban nhn dn
tnh, thnh ph trc thuc Trung ng i vi cc n v ngh thut a phng.
II. NHUN BT CHO TC PHM IN NH, VII (VIDEO):
1. Nhun bt cho tc phm in nh, vii theo khung nhun bt quy nh ti iu 20 v
iu 21 Ngh nh s 61/2002/N-CP.
Tin th lao tr cho cc i tng quy nh ti khon 4 iu 19 Ngh nh 61/2002/N-CP
c tnh trc tip vo tng chi ph sn xut phim.
2. Xp loi kch bn phim:
2.1. Cn c vo ni dung, cht lng ca kch bn, Hi ng duyt kch bn theo phn cp
ca B Vn ha - Thng tin tin hnh nh gi, phn loi bng vn bn lm cn c tr
nhun bt cho tc gi nh sau:
Bc I - Kch bn c cht lng xp loi trung bnh;
Bc II - Kch bn c cht lng xp loi kh;
( NBi) x (1 + h/10)
i=1
Trong :
- NB: l nhun bt ca tc phm in nh c chi ph sn xut cao
- T: l chi ph sn xut tc phm in nh bnh qun/nm c c quan c thm quyn ph
duyt (cha c nhun bt)
Chi ph sn xut phim thc t (cao)
h=
IV. NHUN BT CHO TC PHM PHT THANH, TRUYN HNH (BO NI, BO
HNH):
1. Nhun bt tr cho tc gi hoc ch s hu tc phm thc hin theo quy nh ti iu 28,
29 Ngh nh s 61/2002/N-CP.
2. i vi n v thc hin Ngh nh s 10/2002/N-CP ngy 16/01/2002 ca Chnh ph
v ch ti chnh p dng cho n v s nghip c thu, vic tr nhun bt thc hin theo
hp ng tho thun.
V. NHUN BT CHO TC PHM TO HNH (M THUT), M THUT NG DNG
V NHIP NH:
1. Nhun bt cho tc phm to hnh (m thut), m thut ng dng v nhip nh s dng
ngun ngn sch nh nc l chi ph sng tc mu tr cho tc gi hoc ch s hu tc
phm. Ty theo cht lng ngh thut, gi tr v gi tr s dng ca tc phm, mc chi ph
sng tc mu do bn s dng tc phm tha thun vi tc gi hoc ch s hu tc phm
thng qua hp ng s dng tc phm theo t l phn trm (%) so vi gi tr tc phm c
quy nh ti cc biu sau:
Biu 1: Nhun bt i vi tc phm c gi tr n 10 triu ng
n v tnh: triu ng
STT
10
Gi tr
Di
tc
phm
1
triu
Trn
1
n
2
Trn
2
n
3
Trn
3
n
4
Trn
4
n
5
Trn
5
n
6
Trn
6
n
7
Trn
7 n
8
Trn
8
n
9
Trn
9
n
10
Nhun
bt
50%
48%
46%
44%
42%
40%
38%
35,5%
33%
30%
Trn
10
n
20
Trn
20
n
30
Trn
30
n
40
Trn
40
n
50
Trn
50
n
60
Trn
60
n
70
Trn
70
n
80
Trn
80
n
90
Trn
90
n
100
29%
28%
27%
26%
25%
24%
23%
22%
21%
Trn
100
n
200
Trn
200
n
300
Trn
300
n
400
Trn
400
n
500
Trn
500
n
600
Trn
600
n
700
Trn
700
n
800
Trn
800
n
900
Trn
900
n
1.000
19%
18%
17%
16%
15%
14%
13%
12%
11%
10
Gi tr
T
1.000
tr
xung
Trn
1.000
n
2.000
Trn
2.000
n
3.000
Trn
3.000
n
4.000
Trn
4.000
n
5.000
Trn
5.000
n
6.000
Trn
6.000
n
7.000
Trn
7.000
n
8.000
Trn
8.000
n
9.000
Trn
9.000
n
10.000
10%
8,5%
7,3%
6,8%
6,2%
5,9%
5,6%
5,3%
5%
4,7%
tc
phm
Nhun
bt
QNB =
( NB i) x TL min + 10%
( NB i) x TL min
i=1
i=1
Trong :
- QNB l Qu nhun bt.
- NB i l nhun bt bc cao nht theo tng th loi (quy nh ti iu 15 Ngh nh s
61/2002/N- CP).
n
l tng nhun bt bc cao nht tr cho cc chc danh (t 1 n n) theo cc
th loi quy nh trong khung nhun bt.
NBi:
i=1
- TLmin l tin lng ti thiu Nh nc quy nh i vi cng chc, vin chc khu vc
hnh chnh s nghip.
n
- 10% ( NB i) x TL min
i=1
V d:
Qu nhun bt cho tc phm quy nh ti khon 1 iu 15 ca Ngh nh s 61/2002/NCP vi th loi v di 105' - 150' c tnh nh sau:
QNB = (NBo din max + NBbin kch max + NBbin o ma + NBnhc s + NBho s) x TLmin +
10%(NBo din max + NBbin kch max + NBbin o ma + NBnhc s + NBho s) x TLmin
= [81 + 123,8 + (25% x 81) + (60% x 81) + (60% x 81)] x 290.000 ng
+ 10% [81 + 123,8 + (25% x 81) + (60% x 81) + (60% x 81)] x 290.000 ng
= (81 + 123,8 + 20,25 + 48,6 + 48,6) x 290.000 ng + 10% (81 + 123,8 +20,25 + 48,6 +
48,6) x 290.000 ng
= 322,25 x 290.000 + 10% (322,25 x 290.000 ng)
n
( NB i)] x T
i=1
Trong :
- QNB l Qu nhun bt.
- NBi: t l phn trm (%) ca bc cao nht khung nhun bt quy nh ti iu 20 Ngh
nh 61/2002/N-CP.
n
NB i:
i=1
- T: l gi bn hoc tng chi ph gi thnh sn xut tc phm in nh bnh qun/nm c
c quan c thm quyn ph duyt (cha tnh nhun bt).
Ph lc s 1
MU HP NG S DNG TC PHM
(Trong lnh vc Biu din)
_______________________________________________________________
CNG HO X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
-----------------------------------HP NG S DNG TC PHM
............................................................................................................................................
(Mc tr, thanh ton 1 ln hay nhiu ln; thi gian thanh ton; a im thanh ton......... )
Bn B phi mi Bn A xem trc khi biu din trc cng chng, tr trng hp hai Bn
c tho thun khc.
iu 6: Tt c nhng tranh chp xy ra trong qu trnh thc hin hp ng hoc lin quan
n ni dung hp ng c gii quyt thng qua tho thun trc tip gia hai bn. Nu
tho thun khng t kt qu, mt trong hai bn c th a ra To n Nhn dn .................
............................................................................................................................................
iu 7: Nhng sa cha hoc b sung lin quan n hp ng phi c s ng bng
vn bn ca c hai bn mi c gi tr.
iu 8: Hp ng ny c hiu lc k t ngy k v c gi tr n ht ngy..........................
iu 9: Hp ng ny c lp thnh 02 bn c gi tr nh nhau, mi bn gi 01 bn.
(Ghi ch: Tu theo tng trng hp, hai bn vn dng v c th tho thun thm hoc
bt ni dung ca Hp ng nhng khng c tri vi cc quy nh ca php lut)
BN A
K tn
(Ghi r h tn v k)
BN B
K tn
(Ghi r h tn v k)
Ph lc s 2
MU HP NG S DNG TC PHM
(Trong lnh vc Xut bn)
_______________________________________________________________
CNG HO X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
----------------------------------HP NG S DNG TC PHM
Hm nay, ngy .... thng .... nm ..........................................................................................
Ti: ......................................................................................................................................
ng (b ):.............................................................................................................................
L: .......................................................................................................................................
(Tc gi ng thi l ch s hu tc phm; ch s hu tc phm; ngi tha k quyn tc
gi hoc ngi c u quyn hp php)
(Sau y c gi l Bn A)
a ch: ................................................................................................................................
in thoi: ....................................................... Fax: .............................................................
V mt bn l ng (b)........................................................................................................
Chc v: ..............................................................................................................................
(Gim c; Ph Gim c...)
i din cho Nh Xut bn ..................................................................................................
(Sau y c gi l Bn B )
a ch: ................................................................................................................................
in thoi: ....................................................... Fax: .............................................................
Hai bn cng tho thun v k hp ng vi cc iu khon nh sau:
iu 1: Bn A ng chuyn tc phm thuc quyn s hu ca mnh cho Bn B xut
bn v pht hnh ti .............................................................................................................
Bng ting............................................................................................................................
Tn tc phm: ......................................................................................................................
(Nu l tc phm dch, bin son, ci bin, chuyn th th phi nu r tn tc gi v tn tc
phm gc)
S trang bn tho: ..................................... kh giy .............................................................
H v tn tc gi: .................................................................................................................
Ch s hu quyn tc gi: ....................................................................................................
S Giy Chng nhn ng k quyn tc gi (nu c)................... cp ngy..........................
S lng in.................................bn.
iu 2: Bn A c trch nhim chuyn giao tc phm cho Bn B trc ngy .... thng ....
nm........ ti a im...........................................................................................................
Nu c s tranh chp quyn tc gi ca tc phm, Bn A chuyn giao tc phm khng
ng thi hn th Bn A phi chu trch nhim bi thng ton b thit gy ra cho Bn
B, Bn B c th chm dt hp ng.
iu 3: Trong thi gian thc hin hp ng, Bn A khng c chuyn giao tc phm cho
bn th ba, tr trng hp hai Bn c tho thun khc.
iu 4: Bn B phi tn trng hnh thc s dng theo quy nh ca php lut v quyn tc
gi. Mi trng hp sa cha tc phm hoc mun s dng tc phm khc vi tho thun
v hnh thc s dng tc phm quy nh ti iu 1, phi c s ng bng vn bn ca
Bn A. Hai bn c ngha v phi hp vi nhau trong qu trnh thc hin hp ng.
iu 5: Bn B phi thanh ton tin s dng tc phm cho Bn A theo phng thc sau:
............................................................................................................................................
............................................................................................................................................
(Mc tr, thanh ton 1 ln hay nhiu ln; thi gian thanh ton; a im thanh ton ........... )
Bn B tng Bn A............. bn sch vo thi im thanh ton tin s dng tc phm, tr
trng hp hai Bn c tho thun khc.
iu 6: Nhng sa cha hoc b sung lin quan n hp ng phi c s ng bng
vn bn ca c hai bn mi c gi tr.
iu 7: Trong qu trnh thc hin hp ng, nu Bn A yu cu th Bn B phi cung cp
cc chng t c lin quan n s lng sch in Bn A kim tra. Nu Bn B in thm
ngoi hp ng th ngoi vic phi tr thm tin s dng tc phm tng ng vi s lng
in thm, cn phi bi thng .............. (%) ......................................... phn trm tng gi tr
thnh tin ca s lng sch in thm cng vi s tin chi ph hp l cho qu trnh kim tra.
Nu sau khi kim tra, khng pht hin ra Bn B c in thm s lng, chi ph cho qu trnh
kim tra do Bn A chu.
iu 8: Tt c nhng tranh chp xy ra trong qu trnh thc hin hp ng hoc lin quan
n ni dung hp ng c gii quyt thng qua tho thun trc tip gia hai bn. Nu
tho thun khng t kt qu, mt trong hai bn c th a ra To n nhn dn ...................
............................................................................................................................................
iu 9: Hp ng ny c hiu lc k t ngy k v c gi tr n ht ngy..........................
iu 10: Hp ng ny c lp thnh 02 bn c gi tr nh nhau, mi bn gi 01 bn.
(Ghi ch: Tu theo tng trng hp, hai bn vn dng v c th tho thun thm hoc
bt ni dung ca Hp ng nhng khng c tri vi cc quy nh ca php lut)
BN A
K tn
(Ghi r h tn v k)
BN B
K tn
(Ghi r h tn v k)
Ph lc s 3
MU HP NG S DNG TC PHM
(Trong lnh vc sn xut bng m thanh, a m thanh,
bng hnh, a hnh, phim v chng trnh pht thanh, truyn hnh)
_______________________________________________________________
CNG HO X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
-----------------------------------HP NG S DNG TC PHM
Hm nay, ngy .... thng .... nm ..........................................................................................
Ti: ......................................................................................................................................
ng (b ):.............................................................................................................................
L: .......................................................................................................................................
(Tc gi ng thi l ch s hu tc phm; ch s hu tc phm; ngi tha k quyn tc
gi hoc ngi c u quyn hp php)
(Sau y c gi l Bn A)
a ch: ................................................................................................................................
in thoi: ....................................................... Fax: .............................................................
V mt bn l ng (b)........................................................................................................
Chc v: ..............................................................................................................................
(Gim c; Ph Gim c...)
i din cho bn s dng tc phm ......................................................................................
(Sau y c gi l Bn B)
a ch: ................................................................................................................................
in thoi: ....................................................... Fax: .............................................................
Hai bn cng tho thun v k hp ng vi cc iu khon nh sau:
iu 1: Bn A ng chuyn tc phm thuc quyn s hu ca mnh cho Bn B sn
xut (Chng trnh bng m thanh, a m thanh, bng hnh, a hnh, phim, chng trnh
pht thanh truyn hnh) Pht hnh ti ..................................................................................
............................................................................................................................................
Tn tc phm: ......................................................................................................................
(Nu l tc phm dch, bin son, ci bin, chuyn th th phi nu r tn tc gi v tn tc
phm gc; nu t 2 tc phm tr ln c th lp thnh danh mc km theo Hp ng)
H v tn tc gi: .................................................................................................................
Ch s hu quyn tc gi: ....................................................................................................
S Giy Chng nhn ng k quyn tc gi (nu c).................... cp ngy.........................
S lng sn xut................................bn.
iu 2: Bn A c trch nhim chuyn giao tc phm cho Bn B trc ngy .... thng ....
nm........ti a im............................................................................................................
Nu c s tranh chp quyn tc gi ca tc phm, Bn A chuyn giao tc phm khng
ng thi hn th Bn A phi chu trch nhim bi thng ton b thit gy ra cho Bn
B, Bn B c th chm dt hp ng.
iu 3: Trong thi gian thc hin hp ng, Bn A khng c chuyn giao tc phm cho
bn th ba, tr trng hp hai Bn c tho thun khc.
iu 4: Bn B phi thc hin cc quy nh ca php lut v quyn tc gi. Mi trng hp
sa cha tc phm hoc mun s dng tc phm khc vi tho thun v hnh thc s dng
tc phm quy nh ti iu 1, phi c s ng bng vn bn ca Bn A. Hai bn c
ngha v phi hp vi nhau trong qu trnh thc hin hp ng.
iu 5: Bn B phi thanh ton tin s dng tc phm cho Bn A theo phng thc sau:
............................................................................................................................................
............................................................................................................................................
(Mc tr, thanh ton 1 ln hay nhiu ln; thi gian thanh ton; a im thanh ton ........... )
Trong vng.................... ngy, sau khi tc phm c sn xut, Bn B phi thanh ton tin
cho Bn A v tng cho Bn A......................................(hoc mi Bn A xem), tr trng
hp hai Bn c tho thun khc.
iu 6: Nhng sa cha hoc b sung lin quan n hp ng phi c s ng bng
vn bn ca c hai bn mi c gi tr.
iu 7: Trong qu trnh thc hin hp ng, nu Bn A yu cu th Bn B phi cung cp
cc chng t c lin quan n s lng in Bn A kim tra. Nu Bn B sn xut thm
ngoi hp ng th ngoi vic phi tr thm tin s dng tc phm tng ng vi s lng
sn xut thm, cn phi bi thng .............. (%) .............................. phn trm tng gi tr
thnh tin ca s lng sn xut thm thm cng vi s tin chi ph hp l cho qu trnh
kim tra. Nu sau khi kim tra, khng pht hin ra Bn B c sn xut thm s lng, chi
ph cho qu trnh kim tra do Bn A chu.
iu 8: Tt c nhng tranh chp xy ra trong qu trnh thc hin hp ng hoc lin quan
n ni dung hp ng c gii quyt thng qua tho thun trc tip gia hai bn. Nu
tho thun khng t kt qu, mt trong hai bn c th a ra To n nhn dn ...................
............................................................................................................................................
iu 9: Hp ng ny c hiu lc k t ngy k v c gi tr n ht ngy..........................
iu 10: Hp ng ny c lp thnh 02 bn c gi tr nh nhau, mi bn gi 01 bn.
(Ghi ch: Tu theo tng trng hp, hai bn vn dng v c th tho thun thm hoc
bt ni dung ca Hp ng nhng khng c tri vi cc quy nh ca php lut)
BN A
(Ghi r h tn v k)
BN B
(Ghi r h tn v k)
Ph lc s 4:
MU HP NG S DNG TC PHM
(i vi tc phm to hnh, m thut ng dng, tc phm nhip nh)
_______________________________________________________________
CNG HO X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
-----------------------------HP NG S DNG TC PHM
Hm nay, ngy .... thng .... nm ..........................................................................................
Ti: ......................................................................................................................................
ng (b ):.............................................................................................................................
(Tc gi ng thi l ch s hu tc phm; ch s hu tc phm; ngi tha k quyn tc
gi hoc ngi c u quyn hp php)
(Sau y c gi l Bn A)
a ch: ................................................................................................................................
in thoi: ....................................................... Fax: .............................................................
V mt bn l ng (b)........................................................................................................
Chc v: ..............................................................................................................................
(Gim c; Ph Gim c...)
i din cho bn s dng tc phm ......................................................................................
(Sau y c gi l Bn B)
a ch: ................................................................................................................................
in thoi: ....................................................... Fax: .............................................................
Hai bn cng tho thun v k hp ng vi cc iu khon nh sau:
iu 1: Bn A ng chuyn tc phm thuc quyn s hu ca mnh cho Bn B s
dng di hnh thc: ............................................................................................................
(xy dng tng i, trng by trin lm...)
Ti a im:........................................................................................................................
Tn tc phm: ......................................................................................................................
H v tn tc gi: .................................................................................................................
Ch s hu tc phm: ..........................................................................................................
S Giy chng nhn ng k bn quyn tc gi (nu c) ......... cp ngy..............................
iu 2: Bn A c trch nhim chuyn giao tc phm cho Bn B trc ngy ........................
Thng .... nm ...... ti a im ............................................................................................
Nu c s tranh chp quyn tc gi ca tc phm hoc Bn A chuyn giao tc phm khng
ng thi hn th Bn A phi chu trch nhim bi thng ton b thit hi gy ra cho
Bn B, Bn B c th chm dt Hp ng.
iu 3: Trong thi gian thc hin Hp ng, Bn A khng c chuyn giao tc phm cho
bn th ba, tr trng hp hai Bn c tho thun khc.
iu 4: Bn B phi thc hin ng cc quy nh ca php lut v quyn tc gi, ghi tn tc
gi, ch s hu tc phm. Mi trng hp sa cha tc phm hoc mun s dng tc phm
khc vi tho thun v hnh thc s dng tc phm quy nh ti iu 1 phi c s ng
bng vn bn ca Bn A.
iu 5: Bn B phi tr tin s dng tc phm cho Bn A:
Tng s tin l: ....................................................................................................................
Phng thc tr: ..................................................................................................................
(Mc tr, thanh ton 1 ln hay nhiu ln, thi gian thanh ton, a im thanh ton)
Trong vng ............ ngy, sau khi tc phm c trng by trin lm hoc khnh thnh
(i vi trng hp xy dng tng i), Bn B phi thanh ton tin cho Bn A v mi
Bn A xem, tr trng hp hai Bn c tho thun khc.
iu 6: Nhng sa cha hoc b sung lin quan n hp ng phi c s ng bng
vn bn ca c hai bn mi c gi tr
iu 7: Tt c nhng tranh chp xy ra trong qa trnh thc hin hp ng hoc lin quan
n ni dung hp ng c gii quyt thng qua tho thun trc tip gia hai bn. Nu
tho thun khng t kt qu, mt trong hai bn c th a ra To n Nhn dn .................
............................................................................................................................................
iu 8: Hp ng ny c hiu lc k t ngy k v c gi tr n ngy ...............................
iu 9: Hp ng ny c lp thnh 02 bn c gi tr php l nh nhau, mi bn gi 01
bn.
(Ghi ch: Tu theo tng trng hp, hai bn vn dng v c th tho thun thm hoc
bt ni dung ca Hp ng nhng khng c tri vi cc quy nh ca php lut)
BN A
(Ghi r h tn v k)
BN B
(Ghi r h tn v k)