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第一条根据(94)财税字089号《关于继续对宣传文化单位实行财税优惠政策的规定》第十二条第四款,结合宣传文化企业的实际情况,制定本办法。第二条宣传文化发展专项资金(以下简称专项资金)是为了贯彻落实中共中央关于宣传文化经济政策,支持、促进宣传文化企业的技术进步和发展,繁荣社会主义宣传文化事业,加强社会主义精神文明建设而建立的财政专项资金。第三条宣传文化企业是指从事精神产品生产和服务,纳入财政预算内管理,依法缴纳所得税的宣传文
Article 1 These Measures shall be formulated in accordance with the provisions of Article 12, paragraph 4, of “94 Provisions on Fiscal and Tax Preferential Policies for Continuing Propaganda and Cultural Activities” according to (94) Caishui No. 089, combining with the actual situation of propaganda and cultural enterprises. Article 2 The special fund for the promotion of cultural development (hereinafter referred to as the special fund) is formulated in order to implement the technical progress and development of propaganda and cultural enterprises promoted by the CPC Central Committee on the promotion of cultural and economic policies, propaganda and promotion of cultural enterprises, promote the socialist propaganda and cultural undertakings, and strengthen the socialist spiritual civilization Construction and the establishment of special financial funds. Article 3 The propaganda and cultural enterprises refer to the publicity materials engaged in the production and service of mental products, the management within the budget and the income tax paid according to law