审计署不久前公布的铁道部2011年度预算执行情况和其他财政收支情况审计结果显示，铁道部在未按规定公开招标的情况下，投资1850万元制作片头署名“张艺谋导演”的《中国铁路》宣传片，引发社会强烈关注。对此，记者对张艺谋导演、铁道部、北京新时刻影视文化发展有限公司等当事各方展开调查，揭开“天价《中国铁路》宣传片事件”内幕。

The recently released 2011 annual budget ministry and other financial balance audit results are shown，Mor not according to stipulations in public bidding，Investment of 18.5 million yuan RMB production picking anonymous“Zhang yimou”of《China railway》promo，Trigger social strong concern。this，The reporter zhang yimou、mor、Beijing new moment of film and TV culture development Co., LTD, parties such as the investigation，opened“Day price《China railway》Promotional events”insider。

　天价宣传片 Day price promo

　　2009年，铁道部拟邀请张艺谋导演拍摄宣传片，并通过北京新时刻影视找到张艺谋。同年9月9日，张艺谋同意委托北京新时刻影视拍摄制作这部宣传片。

2009 years，Mor will invite film director zhang yimou commercial，And through the Beijing new time find zhang film and television。In September 9,，Zhang yimou agree to appoint Beijing new moment on movies made the commercial。

　　拿到张艺谋亲笔授权后，北京新时刻影视于2009年10月与铁道部直属事业单位“铁道影视音像中心”签订“委托摄制协议”。这份协议显示：该宣传片拍摄制作的全部费用为1550万元，由“铁道影视音像中心”分别在“创意方案”、“拍摄”、“后期制作”三个节点分三次支付给北京新时刻影视；该片共分为10分钟、8分钟、5分钟、1分钟、30秒和15秒共6个版本；北京新时刻影视委托张艺谋任导演，亲自完成拍摄创意文案、指导拍摄制作、完成编辑剪辑工作，并在片中署名“导演 张艺谋”。

Zhang yimou after the authorization to hand，Beijing new moment film in October 2009 and mor directly under the institution“Railway audiovisual center”sign“Entrust our agreement”。"This agreement signifies：This feature films made of filming all cost is 15.5 million yuan，by“Railway audiovisual center”Respectively in“Creative solutions”、“shooting”、“post-production”Three node points three times to Beijing new time pay film and television；The film is divided into 10 minutes、Eight minutes、Five minutes、1 minute、30 seconds and 15 seconds altogether six version；Beijing new moment by any director zhang yimou film and television，Completed personally creative shooting environment、Guidance as it made、Finished editing editing work，And in which anonymous“Director zhang yimou”。

　　铁道部这位人士还透露，2010年因该宣传片制作期延长、需追加10分钟不同版本，遂北京新时刻影视与“铁道影视音像中心”在原协议基础上签订了补充协议，追加投资300万元，总投资调高至1850万元。

Mor the personage also revealed，Because in 2010 the promo production for a longer period、An additional 10 minutes to different versions，Hence Beijing new moment with film and TV“Railway audiovisual center”In the original agreement signed based on the supplementary agreement，The additional investment of 3 million yuan，Total investment raise to 18.5 million yuan。

　张艺谋收取250万 Zhang yimou charge 2.5 million

　　张艺谋告诉记者，铁道部和他本人之间从未就该宣传片签订任何协议，亦无任何资金往来，北京新时刻影视作为这个项目的“中介”，分别与“铁道影视音像中心”和他本人签订了合同。北京新时刻影视与“铁道影视音像中心”签订该片的摄制协议后，于2010年1月与张艺谋签订劳务合同。合同显示：张艺谋负责宣传片的创意及艺术风格，并作为总导演参加前后期制作；北京新时刻影视向张艺谋支付劳务费用为100万元(税后)。

Zhang told reporters，Mor and he himself was never signed between the promo any agreement，And without any funds，Beijing new moment as the project of film and television“intermediary”，Respectively with the“Railway audiovisual center”And he I signed the contract。Beijing new moment with film and TV“Railway audiovisual center”A film of the agreement signed the film，In January 2010 and director zhang yimou sign labor contract。Contract shows：Zhang is responsible for the creation and promotional artistic style，And as the general director participated in the first post production；Beijing new moment to zhang film and television Labour service fees paid for 1 million yuan(after-tax)。

　　2011年1月，因追加10分钟不同版本，双方签订补充协议。这份补充协议除标明“北京新时刻影视追加支付张艺谋150万元”外，还特别增加了“北京新时刻影视不得使用张艺谋的姓名、肖像进行任何商业宣传”的补充条款，但该条款与北京新时刻影视和“铁道影视音像中心”合同中“署名‘导演张艺谋’”的内容相悖。

January 2011，For an additional 10 minutes different versions，The supplementary agreement signed by both parties。The supplementary agreement except identified“Beijing new moment an additional payment film director zhang yimou 1.5 million yuan”outside，Also special increased“Beijing new moment may not use the name of zhang film and television、Portrait any commercial propaganda”Supplementary terms of，But the terms and Beijing new moment and movies“Railway audiovisual center”contract“sign‘Director zhang yimou’”Disobeys the content of the。

　　张艺谋分两次收取250万元的酬劳是否缴税？北京市税务部门开具的缴税单和相关信息显示：张艺谋前后两次分别缴纳个人所得税47.3万元和70.5万元。

Zhang yimou points two charge $2.5 million reward is taxed？Beijing municipal tax department of single issue tax and related information display：Zhang two times before and after respectively pay individual income tax 473000 yuan and 705000 yuan。

　　张艺谋说，他多次参加宣传片创意会，提出了意见和建议：“主题，我希望从人的角度贯穿、以艺术方式切入；画面，除了唯美还要自然，不能总是火车跑来跑去；音乐，要展现各地特色，在剪接的节奏上有乐感……但最终的交付完成片未经我审改便在高铁上播放，播放效果最多达到我最初构想的三分之一。”

Said zhang，He attended many creative will feature films，Puts forward opinions and Suggestions：“theme，I hope from the point of view of people throughout、To the art way of nature；picture，Besides beautiful and natural，Can't always train ran；music，To show the characteristic all over，In the rhythm of the music on the splicing......But the final delivery without my ShenGai of high in iron and in，Play up to my original idea effect of a third。”

　　张艺谋还透露直到“天价宣传片事件”被曝光后，他才惊悉该片总投资竟高达1850万元。

Zhang also revealed until“Day price promotional events”Was after exposure，He was astonished to total investment of the film that is as high as 18.5 million yuan。

　张艺谋报酬合法 Zhang yimou pay legal

　　北京法大律师事务所李维律师认为，依据合同法规定，因该项目未经招标、损害了国家利益，同时也违反国家法律强制性规定，故“铁道影视音像中心”与北京新时刻影视签订的合同应认定无效。不过他表示，张艺谋获得的劳动报酬不需要返还，“公司和张艺谋签订的合同，并不需要招投标，是双方真实的意向，该合同是有效的，应受法律保护。张艺谋已付出劳动，获得报酬是合法的。”

Beijing law lawyer li lawyer thought，According to contract law regulations，For the project without bidding、The damage the interests of the state，At the same time also in violation of state law mandatory provisions，so“Railway audiovisual center”And Beijing new film and television time the contract shall be deemed null and void。But he said，Zhang yimou get labor pay need not return，“The company and zhang yimou sign the contract，Does not need the bidding，Is the real intention，This contract is effective，Shall be protected by law。Zhang has already paid the labor，Obtain the reward is legal。”