Legal analysis: The specific expenditure scope of the central-level cultural undertaking construction fee includes: (1) major event funds. That is, the cost of holding socialist ideological and moral construction and mass spiritual civilization creation activities; (2) Training funds. That is, personnel training and teaching equipment subsidies for propaganda and cultural undertakings organized by the Central Civilization Committee or guided by relevant departments; (3) Award funds for outstanding works. That is, the Central Civilization Committee organizes and supports the creation and awards of outstanding works in the fields of literature and art, press and publication, radio, film and television, philosophy and social sciences; (four) the central national public welfare cultural institutions maintenance purchase subsidy funds; (five) the special needs of national public welfare cultural institutions at the central level.

Legal basis: Article 47 of the Constitution of People's Republic of China (PRC). China people and citizens have the freedom to engage in scientific research, literary and artistic creation and other cultural activities. The state encourages and helps citizens engaged in education, science, technology, literature, art and other cultural undertakings to carry out creative work beneficial to the people.