Regulations Governing Tax Credit for Businesses Investing in Motion Picture Production Enterprises for the Production of Domestically Produced Motion Pictures Article 11

A motion picture production enterprise that has obtained a letter of approval shall limit the use of the capital raised in accordance with its approved domestically produced motion picture investment and production plan to related expenditures incurred within the timeframe given for completion of the said plan.If the raised capital described in the preceding paragraph is not entirely used for expenses incurred under the investment and production plan, the amount of the shareholder’s investment tax credit shall be calculated according to the ratio of expenditures on the production plan to the amount of total capital raised.