To issue the preferential treatment policy on cultural enjoyment, applicable to several beneficiaries of preferential treatment policies.

Beneficiaries of the preferential treatment policy on cultural enjoyment include:

- Inhabitants in mountainous, remote and deep-lying communes meeting with special difficulties, defined in the Government's Program 135.

- People with meritorious services to the revolution: revolutionary veterans, pre-uprising officials, fallen heroes' relatives, armed forces' heroes, labor heroes, heroic Vietnamese mothers, war invalids, people enjoying policies like war invalids and diseased soldiers, subjects being cared for in sanatoria for war invalids, diseased soldiers, and people with meritorious services.

- Beneficiaries of social policies: disabled people, lonely elderly people, subjects being cared for in social relief establishments, pupils of boarding general education schools for ethnic minorities.

Cultural activities covered by the preferential policy on cultural enjoyment include:

- Art performance, projection of motion pictures or video tapes.

- Libraries.

- Itinerant information propaganda; exhibitions.

- Museums, relics.

The State encourages and creates favorable conditions for domestic as well as foreign organizations to donate fundings or in kind and participate in the organization of cultural activities suitable to the customs, practices, ages as well as physical and spiritual conditions of beneficiaries of preferential policy on cultural enjoyment.- (Summary)