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一文读懂:文化事业建设费
蓝色柳林财税室·2025-07-24 09:31

Core Viewpoint - The article discusses the Cultural Industry Development Fee, a non-tax revenue imposed by the government to promote the healthy development of cultural industries, detailing the payment obligations and exemptions for advertising and entertainment services [2]. Group 1: Payment Obligations - Different entities are responsible for paying the Cultural Industry Development Fee: advertising service providers must pay, while individuals (including sole proprietors) are exempt. In contrast, both entities and individuals providing entertainment services are required to pay [3]. - The fee is calculated based on the gross sales amount, which includes tax, at a rate of 3% [4]. - For example, if Company A issues an invoice for advertising services totaling 100,000 yuan, the fee owed would be 3,000 yuan. Due to a policy extending from 2025 to 2027, this amount can be halved, resulting in a payment of 1,500 yuan [5]. Group 2: Deductions and Exemptions - To deduct costs from the sales amount, valid proof such as a VAT invoice is required. Without this, deductions cannot be made [6]. - There are specific exemptions for small-scale VAT taxpayers whose monthly sales do not exceed 20,000 yuan (or 60,000 yuan quarterly) and for those who do not meet the VAT threshold [8]. - It is crucial to fill out the "Taxable Service Deduction Item List" accurately during the declaration process [7]. Group 3: Common Mistakes and Recommendations - Errors in invoicing can lead to overpayment of the Cultural Industry Development Fee, especially when services are misclassified between advertising and entertainment [9]. - The article provides a table of services that may be confused, indicating which are subject to the fee and which are not [10]. - It is recommended to declare the Cultural Industry Development Fee after completing the VAT declaration to avoid mistakes, ensuring that any applicable exemptions are correctly recorded [12].