Article 2. For the purposes of these measures, “film enterprises” refer to enterprises registered in this city that engage in activities such as scriptwriting, filming, production, distribution, exhibition, and post-production of film works.
Article 3: Support shall be provided for the creation of original film scripts. Local original film scripts are encouraged, as well as scripts that profoundly reflect Fuzhou’s traditional history and culture and contemporary life, possess distinct local characteristics, and embody the spirit of the times.For original film scripts acquired by film and television institutions, a full reward shall be granted based on the local portion of the value-added tax or individual income tax paid; for outstanding film scripts that receive funding from national or provincial special funds, a matching reward equal to 100% of the corresponding funding amount shall be granted; and for outstanding film scripts that have completed filming and obtained a "Film Public Screening License," an additional reward of 300,000 yuan shall be granted.
Article 4: Support for the Distribution and Screening of Outstanding Film Works. For outstanding film works registered and approved in Fujian Province where a local enterprise serves as the primary producer, the primary production company shall be awarded as follows:
For box office receipts from theatrical releases reaching 100 million yuan, a reward of 1 million yuan shall be granted; for every additional 50 million yuan in box office receipts, the reward shall increase by 500,000 yuan, with a maximum cap of 3 million yuan (box office data shall be based on figures published by the “National Film Special Fund Office,” as applicable hereinafter).
Films broadcast on the Movie Channel (CCTV-6) shall receive a one-time reward: 500,000 yuan for broadcasts during prime time (18:30–22:00) and 300,000 yuan for broadcasts during other time slots.
For films broadcast on major domestic online platforms such as Youku Tudou, iQIYI, Sohu Video, Tencent Video, PP Video, 1905 Movie Network, Xigua Video, Mango TV, PPX, and Douyin during their first-run broadcast, a reward of 5% of the contract transaction amount shall be granted, with a maximum of 1 million yuan.
For film works approved and registered in other provinces or municipalities where a local film and television enterprise serves as the primary producer, the local producer shall receive half the reward amount specified above. If a local film and television enterprise serves as a co-producer and ranks among the top five, the local producer shall receive a corresponding reward based on the investment ratio according to the standards above.
Article 5: Rewards for Outstanding Award-Winning Film Works. For film works registered and approved in Fujian Province where a local enterprise serves as the primary producer, a reward of 2 million yuan shall be granted if the work wins the National “Five-One Project” Award, the Huabiao Award, or the Golden Rooster Award;1 million yuan for winning awards in the main competition section of international A-class film festivals and the Silk Road International Film Festival, with 500,000 yuan awarded for nominations; 500,000 yuan for winning awards in the main competition section of other domestic film festivals (such as Beijing and Hainan). For the same work, the highest award amount shall apply, and no duplicate rewards shall be granted.
Article 6: Support the “going global and inviting in” of film works to elevate Fuzhou’s cultural landscape and expand the scope of international cultural and artistic exchange.For film works registered and approved in Fujian Province where a Fuzhou-based enterprise serves as the primary producer, which have obtained a "Film Public Screening License," have been successfully distributed overseas, and achieved a distribution transaction price of 5 million yuan or more (converted to RMB at the exchange rate), a reward of 5% of the actual transaction price shall be granted to the production enterprise, with a maximum of 1 million yuan. If a Fuzhou-based enterprise introduces foreign films for domestic theatrical distribution and screening, and the box office revenue reaches 100 million yuan or more, the enterprise shall be granted a one-time reward of 1 million yuan.
Article 7: Support the introduction of film enterprises from outside our city’s administrative jurisdiction. Domestic and foreign film enterprises that lawfully establish companies with independent legal personality in our city shall receive a reward equal to 100% of the local portion of corporate income tax and value-added tax paid for the first two years, and 50% for the following three years, starting from the tax payment year.
Support will be provided to renowned film screenwriters, directors, producers, actors, and others who establish studios in our city. A full reward will be granted based on the local portion of their annual Value-Added Tax (VAT) and Individual Income Tax payments, with the reward period lasting five years.
Article 8: Support the introduction or independent development of film post-production technologies. Enterprises providing film post-production technical support to domestic or foreign film production companies or post-production companies shall be granted a reward equivalent to 5% of their technical service revenue, with a maximum of 3 million yuan.
Article 9: Support for Filming in Our City. Rewards will be granted to the primary production company for films that actively promote and enhance our city’s image and contribute to the development of our city’s tourism. For films that have obtained a “Film Public Screening License” and have been publicly screened in China, if our city serves as the primary location for exterior scenes and such scenes total at least 30 minutes in duration, a reward of 10,000 yuan per minute will be granted, with a maximum of 500,000 yuan.Films that feature the city name “Fuzhou” or prominently display the names of Fuzhou’s buildings or attractions for a total duration of 15 seconds or more shall be awarded 100,000 yuan. Animated films that set their main story background or scenes in Fuzhou’s buildings or attractions shall be awarded according to the aforementioned standards.
Article 10: Except for Articles 3, 5, and 9 of these Measures, for rewards under other provisions, the same enterprise, institution, or project shall receive the highest available reward without duplication. The total amount of all fiscal support funds received by a single enterprise within a calendar year shall not exceed the local portion of taxes paid by that enterprise during the same year.Where existing policies conflict with these Measures, these Measures shall prevail. Where the incentive provisions of these Measures overlap with other relevant municipal support policies, incentives shall be granted in accordance with the principle of selecting the higher amount without duplication.
Article 11: Specific implementation rules shall be promulgated separately.
Article 12: These Measures shall take effect on January 1, 2021, and the municipal film authority and finance department shall be responsible for their specific interpretation.
