economy and we will be together with my colleague, mr. bozor nasib, mr. bozor nasib . there is a difference of opinion , one of them is the special issue or tax exemption for the people of culture and art. if you are interested in this discussion , join us and watch and listen to it . thank you. thank you. well, you are with the economic table, the leadership in their recent meetings is one of the important pillars of the elections to create a real competition means to express and

participate in the big election contest and create a real competition . the people of culture and art that we want to address are here in the economy desk studio, mr. mustafa, the general manager of the tax audit office of the tax affairs organization is also present. mr. hosseini nik, a university professor and cultural researcher , mr. ali akbari from another studio, meiz ekhtos , is with us, an expert in the field of cinema, we want to meet with everyone dear friends, let's have a discussion about this matter. while saying hello to god, i would like to allow all the guests that before we start our discussion , we will see a report prepared by my colleague . we will see him together, we will come back, we will start our conversation, how many years has it been? that

the tax exemption of artists has been noticed among people and even in different laws. an exemption that has led to an exchange of views between artists and economists. mr. angha, writer and producer of cinema and television. in my opinion, the tax deficiency of that person he works in the theater and his income does not reach 5 million tomans, it is not social justice. but exempting those one or two percent whose income is a few during the year. the cinema producer should not only pay taxes but also receive incentives. cinematographers can be the most helpful in explaining and culturalizing the tax issue. therefore , it is appropriate to review the tax exemptions for this group with effective measures. mr. trabifer, an economic expert in no country, artists from. paying taxes is not exempt. in iran

, artists are making a work of art out of paying taxes they were exempt, while in our country workers are employees and all sections of the society pay taxes and this situation is not fair. mr. rad, the head of the supreme council of the house of artists, the psychological burden and negative consequences of removing tax exemptions on the income of artists is more than what it brings to the government. will be and will degrade the quality of works of art. mr. dehghan, film critic. tax is based on income. whoever earns must pay taxes. but we have to pay attention to the fact that in cinema, the income is not the same. taxes should be paid according to everyone's declaration and income. mr. khazaei, chairman film organization. tax exemptions and exemptions exclusive to the field of culture and art of our country. it is possible

, but many countries that do not even own the cinema industry have tried to promote this industry by creating incentive platforms for exemptions and cheap loans. well, we saw my colleague's report together. mr. hosseinik, why do you think that taxes should be taken from artists or not? in the name of god. at your service and dear viewers, greetings and time. well, i also want to tell you the other guest of mr. mustafa's program that basically the principle is to give taxes and naturally the government should collect taxes. the incomes that exist in various fields , whether commercial, industrial, or cultural and artistic fields , should be taxed, but there is an exception in all the world. countries with any

economic conditions have exceptions. in germany. which is an advanced western country, anyway , it is in the capitalist system, the publishers' tax is almost half of the other guilds, or the postage of books is free in all of germany, this is free in a country where everything is half and half, and some countries have so-called complete tax exemption. they are for area one book. there are more areas of countries that are now social democratic systems, european countries mostly have discounts or are completely exempt.

like education in countries such as france, italy , you know that education is free and free in universities and even elites who are recruited from the country. they are paid a monthly salary, which means that the discussion is only about taxes. yes, i mean that this is usually the case in these social democratic countries . in italy, as you mentioned, publishers are taxed. i was in frankfurt, and i saw that their situation is like this. you agree that inside our own country, you yourself are an activist of the nasr area , someone who is active in the field of culture and art . you don't pay taxes , but you do. direct taxes are related to the field of publishing and books, but

they are still taxed by different tax areas for different reasons, but it is possible that there is no uniform procedure in different audit areas and they still take them. of course, i apologize if we want to be more precise. for example, you have an income of one salton, on average, the publishers you know, what percentage of their annual income do they pay in taxes? active publishers mostly pay taxes now . you will see later the amendments made to the law. you, mustafa, let me explain . . first, second and third, active publishers are mainly located in the second category, they must have legal offices, and if they don't , their taxes will be canceled for these reasons

. the rest of the areas that the law. for example, let's assume that universities , higher education institutions, non-profit schools are exempted from article 134 of the direct taxes law, or do you say that they should be taxed? no , i don't want to answer them. well, he doesn't give them subsidies, nor taxes from them, and he doesn't give them taxes from subsidies , he also takes taxes from some jobs. general jobs, general jobs, the government does not give subsidies, it takes taxes , some jobs like these universities, like us , tourism, pilgrimages, i am done talking for a moment , these, these, the government does not subsidize these it does not charge taxes, but in the field of books, the government

gives subsidies. how many hundreds of billions per year does the government pay subsidies for books? this is a contradiction, which is another sector. apart from the ministry of guidance, which gives subsidies , another part of the government should tax them , so this field of books, which is one of the exceptional fields that the government also subsidizes , should be exempted from taxes . i offer greetings, courtesy and respect to dear viewers and guests of the program. an important point that must be taken into account is that the tax is according to article 51 of the constitution. according to the law, any exemption and in fact zero tax rate or tax incentive must be based on the law . the tax affairs organization, which

was formed according to paragraph b of article 159 of the fifth development program law , is actually only the executor of the laws that are approved in the country. whatever is approved by the legislative authorities. the omariat organization is obliged to implement it, regardless of whether we want to discuss which people should pay tax or not, let's see what tax is basically , what does the word tax mean? taxes are expenses that a person wants to be in a society to live must pay. therefore, with this definition, if we look at anyone in this society whose child is studying in a public school because of the constructed road, he is using the health expenses of the country. the country's security is created for its economic activity, and the most important thing is to have an income that is subject to taxes. ok, he has to pay his taxes, this issue is actually implemented in the same way all over the world, so

just saying that an activity for any reason , let's exempt it , is basically against the principle of justice, tax and the wording of tax. but the point that our dear brother said about the tax, as it was actually mentioned in your reports, we take the tax from the profit, not from the sale, not from what our loved ones earn as id before they earn their expenses. do therefore, if an economic activist, regardless of whether he is a publisher, a book seller, an actor, or an actor , the expenses he incurs in accordance with the law are more than what he earns by applying the tax exemption that is considered as a livelihood exemption in the law for all sections of the society. it is taken , now if there is a profit, it doesn't matter anymore. do that bookstore worker, any other job he has , he should pay tax according to his profit, but

as i emphasized, anyway, the legislator has exempted people from tax according to all the conditions. with this approach, article 139 of the direct taxes law has been followed. and publishing activities, quranic press, culture and art are exempted from tax according to the law, but this is a point that my dear brother is particular about. exemption of these loved ones is because if they have to be part of group one and receive legal offices, they must definitely adjust their offices to the tax affairs organization. they must submit their tax returns and they must submit their documents , but the important thing is that considering that it has been concluded that the principle of tax justice should be implemented at the country level, i would like to serve you . at the government level , special attention has been paid to this issue so that they can actually

organize the exemptions. it has been 3 years now, in different budget laws, the tax exemption of artistic activities is subject to certain conditions. what is the average annual income of publishers? what we have today's tax returns for performance. year 1401 , which was provided to the tax administration in june and july of 1402, amounting to 4 thousand billion tomans, the profits of the activities of people included in clause 139 of article 139, exempt from tax, have been expressed to us, their profits are equivalent to 4 thousand billion tomans, how many publishers i can't give you information on the number right now, i have a figure of 40 billion tomans, thank you, mr. ali akbari, who are in our other studio, mr. ali akbari , how do you think that cinema activists should pay taxes

or not? in the name of god, i greet you good audience of khabar network program and also honorable guests, before that, i would like to express my condolences for the martyrdom of our good people in kerman as a member of the artistic community of the country, and god willing, for those dear ones who were injured, god willing, you will see full recovery. this article of lam clause 139 of article 139 has been with us for 139 years, in fact, we are fighting with it, and in the 10th government, well, at that time, we were a member of the cinema council, we had many meetings with the honorable president , and in the end, this clause was fully implemented. and all the artists actually use the exemption. the current government is also what i am up to today, i actually reached it and

attended the meetings we had with senior managers, such as mr. dr. sobhanyan, the honorable head of the country's tax organization , as well as mr. manzoor , dr. manzoor aziz, the honorable head of the people's budget organization, in agreement with mr. khazaei, the head of the cinema organization, what was discussed in the meetings what happened was that the managers are sympathetic and their decision is to exempt artists from taxes. this is my personal opinion, but what mustafa's dear ones said now, yes, we ourselves also believe that we live in the country we have anyway. let's use the advantages that we have we use it, we have to pay taxes according to the ratio, but where is this ratio determined, that is, when we were present at the meeting with mr. manzoor , of course, he knew more than all of us about the concerns of the cinema, when sanof announced the number of unemployed people, that is, if we

now, i have to name the guild, for example, directors had 440 members , but none of these members are active. if a film is made from these 400 members every 3 to 4 years, a director will come . we will not go far. right now, i am making an immortal film. i am making a historical film. it is a director. which i am working on, it will take 3 years it is true that he is paid 2 billion tomans, but we can divide this 2 billion tomans in 3 years, it is 50 million, that is, the figure is not that big. you rent a small house in tehran for 40-50 million per month, if we actually include this and if let's talk about artistic incentives, see we actually have to get to an industrial cinema, then when we get to an industrial cinema, we can easily discuss taxes with friends, but for a movie that really has a director sitting for 4 years, it's too late to do something. or a writer

comes out with a script every 4 years for 3 years in my opinion , it is not permissible to collect taxes from abroad, and this pressure has a negative effect on the artists in terms of spirit and psyche . what about the other artists, for example, singers, actors , actors, who are more active in your presence anyway, as you say. for example , they don't get a job once in two or three years. we see most of their pictures. what can you see ? now, for example , there are nearly 30,000 members in different houses. cinema house , music house and theater house, out of these 30 thousand people, yes , for example, we have 50 people who are celebrities, now or with high incomes, they have billions in income. for these 50 people, we would like to announce that the tax liability of the master is that at least 100

personnel should be paid for a year in the country's tax organization. and the electricity of the place and the office and other issues that should first deal with these 30,000 people who want to separate those 50 people from the heart of these 30,000 people . different areas, well, this does not seem to me to be the answer at all, you mean , you agree that if an artist has a high income, he has to pay taxes, that's right, i agree with this myself. the artist must reach a place where he can officially reach the number of 50 people. i am thinking of him coming to announce himself, sir, i earned 5 billion this year, well , as a rule, i have to pay my taxes, like everywhere in the world , i know, someone, let's discuss this with the whole culture and art community, because i am really grateful, mr. mustafa, please, please. i would also like to say hello to mr. ali akbari, mr. ali akbari, i have given my explanation to all the dear ones

, i would also like to say to your excellency that we are looking at the income and interest we receive from taxes , it is not a special ratio. what your excellency said is exemption now in the budget law, the salary tax is set at 1421 million tomans for the performance of the year, so if a worker who is standing next to a melting furnace above 1000 degrees and is working, comes and pays tax for more than 10 million tomans for every number he receives, then an artist who, according to his highness , is earning 50 million tomans per month, he should come and actually pay his taxes. if this does not happen, the principle of tax justice is called into question. i emphasize again. no matter how the numbers and figures in the law authorities the tax affairs organization is obliged to implement the law. i apologize, mr. doctor . our argument is that

we will actually bring 30,000 people. the direct taxes law, and in the last 3 years , the tax affairs organization has been monitoring the society . more than 50% of our natural persons taxpayers, who probably, according to the explanation of his highness , our artists will be among these dear ones, without any consideration. to the databases that we actually have without in addition to that 4 million, in fact , according to the information that is in our database , we determined the withholding tax for them, and we announced to them, considering that these dear numbers the figures

that we had expressed to them and announced that this advance tax was accepted without any doubt were accepted by them, observing that more than 2 million and 300 thousand people out of these four million people according to this database and the amount of legal tax exemption was zero. therefore, we don't spare any time for the 30,000 people that you emphasized, my honorable brother . certainly, our databases are a part of the organization according to the information that is provided to the organization through the central bank and other information sources, article 169 and article 169. in fact , the maadians are accepted on condition that they must submit their tax declarations in cases prescribed by law, without considering their statements.

please check and collect tax according to which is actually the resolution of the parliament, please tell me the qaf clause of note 6 of the budget law of 1400, the same clause of note 6. budget law of 141 and to your excellency , i would like to ask you to read the detailed clause of the budget law of 1402. definitely, according to the process that actually exists in these 3 laws that i presented to you , this permission was given to the organization, while it means its cancellation. clause 9 , please read these three legal clauses that i have emphasized to you, while article 146

of the law is also required to be read, which emphasizes the submission of declarations of offices and documents according to the case of anyone who is based on the group. the clauses set for miners are mandatory which of these cases are all required to submit a certificate of effectiveness, but one part only needs to be registered, a part of the documents that if they are not submitted will be excluded from the scope of the exemption , thank you, mr. ali akbari . you don't have it, no, look, i am against it. i already said that in fact , the forgiveness of artists should be for that spectrum, that in fact, the majority of the country's artistic community is now unemployed, that is, i myself, as a witness, in the fund, in fact, 50 daily art credits. up to 100 artists apply for 10 million tomans a loan of 20 million tomans is my loan. it seems to me that we should actually

insist on tax forgiveness. now, it's true, friends, anyway, in the tax organization of musafi society, they said some clauses that i should go and study, but what we were following and it was done in the previous governments , the distribution was complete according to the resolution of the parliament, mr. mustafa , can you tell me that in the paragraph. qaf note six of the budget law of 1400 exempts all artistic culture activists who actually use the exemption of clause 1 of article 139 only up to 200 million tomans of annual income in 1401 which is the same clause and this in fact, it sets a ceiling for the exemption for actors and those who perform on the concert stage and producers of musical works , up to 260 million tomans of tax exemption is granted to them, and the excess is subject to tax of 260 million tomans, that is, if if they make a profit in

a year, they are exempted up to 260 million. if they have a profit , they are exempted. 260 million means, for example , how much is approximately 21 million per month, for example, how much is 10 million tomans for an employee, 10 million to 120 million tomans per year

, so that means if we are a worker or an employee. let's assume it was.

the cinema of the country is under the control of the cinema organization last year, the amount was 420 billion tomans , that is, the total money was 420 billion tomans. with this 420 billion tomans, there should be projects compared to the amount of places that we hear, for example, 10 hemats , 100 hemats, 500 hemats, our figure does not even reach half a hemat. they say, is this figure really about it ? actually, it should be checked now. i agree with giving a statement

. it is the duty of every iranian to give a statement. we respect them, but artists are very gentle and sensitive, a small thing, a small statement, an invitation goes to their house. or an sms goes to them, they get worried, this concern comes back to the camera and it affects the audience negatively . we have to deal with these artists in such a way that when they produce a work of art , this work of art will be liked by the audience , so this is it. he needs some peace.