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The Year Abroad
27
Censorship and Taxation. — Censorship, at a fee of 0.05 zloty per metre, is particularly strict against films depicting class struggle and social and moral crimes, as well as against those ridiculing the military forces. For the purpose of the municipal entertainments tax levied on kinema admission prices, feature films (exceeding 5,000 ft. in length) are divided into three classes : (a) " Polish " films, (b) foreign films, and (c) foreign films dubbed in Poland in the Polish language. In principle, the tax on " Polish " films amounts to 5 per cent, in the capital, Warsaw, and 3 per cent, in the provincial municipalities ; while on foreign films it ranges from 4 per cent, in all villages and in towns of less than 10,000 inhabitants to 35 per cent, in towns of more than 100,000 inhabitants, and 60 per cent, in Warsaw ; exhibitors qualifying for the 10 per cent, quota of " Polish " films are granted a reduction of 25 per cent, on foreign films and of 50 per cent, on such dubbed in Poland ; additional reductions up to 20 per cent, are granted for " Polish " shorts screened together with foreign features.
A kinema opened in a community not possessing one is exempt from the entertainments tax for five years.
SWEDEN.
Legislation and Organisation.— The steady increase in attendance at the ca. 1920 kinemas is attributed to some extent to the improvement in quality of the domestic product, amounting per year to an average of 25 features, together with a large number of educational shorts and news reels mostly made by A. B. Svensk Filmindustri.
Import Regulations. — No import or foreign exchange restrictions, but foreign remittances are taxed 10 per cent. Import duty on developed film is 15.80 crowns, and on undeveloped film 0.80 crowns per kilo, actual net weight, including the weight of certain packings.
Censorship and Taxation. — Censorship remains unchanged. Entertainments tax ranges from 0.05 crowns on the cheapest tickets costing 0.50 crowns, to 0.50 crowns on tickets costing 2.50 to 3.00 crowns.
OTHER COUNTRIES.
Belgium. — -No quota or kontingent laws. A control Commission decides whether films are unsuitable for children, but submission of films is voluntary. Theatre tax varies from 5.40 to 23.25 per cent, on seat price. Distributors pay a tax of 2\ per cent, on the amount paid to the producer.
Bulgaria. — Censorship both of theatrical and school films through Ministry of Education. Theatre tax is roughly 30 per cent, of gross turnover.
Denmark. — Plans for the creation of a special fund to finance educational pictures have been discussed. Censorship by Government Censor under Ministry of Justice : fees 6 0re per foot.
Finland.— No import legislation beyond duty of 34 marks per kilo. Censorship under Ministry of Education, expenses being paid by Finnish Cinema Association. Taxes on exhibition, 30 per cent, on entertainment films : reduction when domestic films are screened.
Greece. — Import is complicated owing to adverse balance laws. Censorship board controlled by Press Bureau. Taxation on theatre admissions from 10 to 25 per cent, plus contributions to technicians fund.
Poland. — 'Exhibitors' quota of 10 per cent. Distributors subject to various complicated taxes. Theatre seat taxes vaiy in accordance with importance of cities,