Which projects pay for the construction of cultural undertakings

1. Advertising media units and outdoor advertising business units that provide advertising services within the territory of the People's Republic of China shall pay construction fees for cultural undertakings.

2. Where advertising media units and outdoor advertising business units outside the territory of the People's Republic of China provide advertising services within the territory of the People's Republic of China, but do not have a business establishment within the territory, the recipient of the advertising services shall be the withholding agent for the construction fees of cultural undertakings. Advertising services refer to the business activities of publicizing and providing related services for customers' goods, business service items, cultural and sports programs, notices, statements, and other entrusted matters in various forms such as books, newspapers, magazines, radio, television, movies, slide shows, street signs, posters, shop windows, neon signs, light boxes, and the Internet. Including advertising** and the release, broadcasting, publicity, display, etc. of advertisements** and advertisements.

According to the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Carrying out the Pilot Tax Policy of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries in the Whole Country (CS 2013 No. 37), advertising services refer to the use of books, newspapers, magazines, radio, television, movies, slide shows, street signs, posters, shop windows, neon signs, light boxes, Internet and other forms for customers' goods, business service items, cultural and sports programs or notices, Business activities to publicize and provide related services for consignment matters such as declarations. Including advertising** and the release, broadcasting, publicity, display, etc. of advertisements** and advertisements. Therefore, if the taxable services provided by the taxpayer meet the above-mentioned provisions on the payment of cultural construction fees, they are required to pay cultural construction fees; If not, you do not need to pay.

Objects that should pay the construction fee for cultural undertakings:

1) Advertising media units and outdoor advertising business units that provide advertising services within the territory of the People's Republic of China, advertising media units and outdoor advertising business units outside China, advertising media units and outdoor advertising business units that pay fees refer to the units that publish, broadcast, publicize and display outdoor advertisements and other advertisements, as well as units engaged in advertising services;

2) Where advertising services are provided within the territory of China and there is no business establishment in the territory, the recipient of the advertising services shall be the withholding agent for the construction fees of cultural undertakings.

The time of the payment obligation for the construction fee of cultural undertakings shall be the day on which the payer receives the business income payment or obtains the receipt of the business income payment;

2. Payment period for cultural undertaking construction fees:

The deadline for the payment of the construction fee for cultural undertakings is the same as the time limit for the payer to pay the business tax. The time limit for the withholding agent to pay the business tax is the same;

3. Place of payment of cultural undertaking construction fee:

The construction fee for cultural undertakings shall be declared and paid to the in-charge taxation authorities of the place where the services provided for the entertainment and advertising industries take place.

The scope of cultural construction fees includes: 1. Entertainment industry: including song halls, dance halls, karaoke dance halls, ** tea houses, billiards, golf, bowling, amusement games, Internet cafes, bars, etc.

2. Advertising industry: refers to the business of using radio stations, television stations (films, television), newspapers and magazines, light boxes, signboards and other forms to publicize goods or business services and provide related services. The construction fee for cultural undertakings is a kind of fee levied on the advertising and entertainment industries in order to further improve the cultural and economic policies and expand the channels for investment in cultural undertakings.

Units and individuals who pay the construction fee for cultural undertakings shall calculate the amount payable at the rate of 3% of the sales amount obtained from the provision of value-added taxable services, and shall be levied by the State Administration of Taxation and the local taxation bureau respectively when collecting the value-added tax of the advertising service industry and the business tax of the entertainment industry.

Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Policies and Collection and Administration of Cultural Undertaking Construction Fees in the Pilot Project of Replacing Business Tax with Value-Added Tax》 Article 1 Advertising media units and outdoor advertising business units that provide advertising services within the territory of the People's Republic of China shall pay cultural undertaking construction fees in accordance with the provisions of this Notice.

The rate at which the construction fee for cultural undertakings is collected.

The unit that pays the construction fee for cultural undertakings (hereinafter referred to as the payment obligor) shall calculate the amount payable according to the billable sales amount obtained from the provision of advertising services and the rate of 3%, so the calculation formula for the construction fee of cultural undertakings is: the amount payable = the billable sales amount 3% of the billed sales amount, and all the tax-included and off-price expenses obtained by providing advertising services for the payment obligor, after deducting the tax-included advertising publication fees paid to other advertising companies or advertising publishers.