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Source: Kommersant.uz
On the bill
The bill "Patronage and cultural sponsorship" should regulate relations in the field of patronage and cultural patronage, support patronage by tax incentives and other incentives; define specific roles and functions for philanthropic activities and cultural sponsorship. This legislation provides a very real opportunity to fill the gaps in sponsorship and support the sphere of cultural funding
The bill represents a much more attractive model for the interaction of private sponsors with the state than the previously adopted charity law. world experience
The new bill is a synthesis of examples of global experiences. A delegation from the British Museum, a group of experts and Garage Garage officials arrived in the capital, as well as representatives and employees of the Louvre, the French Ministry of Culture, the Tretyakov Gallery and the Cabinet of White & Case International Lawyers. They took part in a forum on patronage activities organized with the help of the Foundation for the Development of Culture and Arts under the Ministry of Culture of the Republic of Uzbekistan. The world experience and the country's own cultural characteristics, it is possible to create a unique vector of patronage in Uzbekistan.
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In Austria, the law on sponsorship defines sponsorship as a cost of Company, which are not taxable.According to the Austrian Art Committee
Why?
Today in Uzbekistan there are no legislative tools that could make the sponsorship in the field of culture and art sufficiently attractive and motivate the customers to develop the cultural heritage of Uzbekistan. At the same time, it is the contribution of patrons who have become the norm in many countries, the most effective way to finance the cultural and artistic sphere
Cultural values are destroyed not only in cities of historical significance, but also in museums where there is no possibility of self-sufficiency introduce innovative methods for the Preserving art objects, attracting experts and properly preserving rare collections. Not to mention the fact that new trends in national culture do not find the necessary funding and support and disappear in the bud
Why it's worth it to become a patron
This law is useful to the state and nonprofit organizations and the art itself, and the boss of the art itself (that it 's all about). a natural person or a legal person)
In its current form, the bill introduces tax deductions of 75% of the cost of sponsorship. At the same time, the total amount of a tax deduction granted annually to a patron can not exceed 15% of the total annual taxable profit. And the bar of annual deductions climbs to 35% if the boss sacrifices real estate and / or cultural values that are the national treasure of the Republic of Uzbekistan
Suppose the museum needs $ 10,000 for the renovation. A philanthropist with a total annual taxable profit of $ 100,000 badumes this responsibility and provides this amount to the museum, receiving in return tax deductions which, according to the bill, will amount to 75% of the total amount of sponsored sponsorship or $ 7,500. Maecenas pays annual tax at a rate of 20 percent on annual taxable profits of $ 20,000 per year. With the applicable tax deductions, the total taxable income will rise to 92,500 (-7,500 dollars), which will reduce annual taxes to 18,500 instead of 20,000.
State no longer needs to provide $ 10,000 to the museum, $ 18,500 annual fees from the boss of the art. At the end of the year, the state saves $ 10,000 and receives $ 28,500. But if the philanthropist did not badume the responsibility of funding the museum and that he would not receive any tax benefits, then the state would only have $ 10,000 at the end of the year.
It is said that the best method of teaching is a good example. On the basis of already existing examples of philanthropy, Uzbekistan will also form a new generation, thinking the opposite, for which the value of culture and respect for it will be the default qualities.
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