近期12366热点问答文化事业建设费

Core Viewpoint - The article discusses the obligations and regulations regarding the Cultural Industry Development Fee, particularly focusing on the entities responsible for payment and the calculation methods for this fee [5][7]. Group 1: Obligations of Payment - The entities responsible for the Cultural Industry Development Fee include domestic advertising service providers and outdoor advertising operators [5]. - For foreign advertising service providers without a local establishment, the recipient of the advertising service in China is responsible for withholding the fee [5]. - Domestic units and individuals providing entertainment services are also liable for this fee [5]. Group 2: Policy Basis - The article references two key policy documents: 1. The notice from the Ministry of Finance and the State Administration of Taxation regarding the transition from business tax to value-added tax, which includes provisions for the Cultural Industry Development Fee [6]. 2. A supplementary notice addressing the management of this fee [6]. Group 3: Fee Calculation - The calculation for the fee owed for advertising services is defined as: - Fee amount = (Billing sales amount, including tax and additional fees, minus the tax-inclusive advertising publishing fee) × 3% [7]. - For entertainment services, the fee is similarly calculated based on the billing sales amount [7]. - The withholding amount for advertising services is calculated as: - Withholding fee = Payment for advertising services (including tax) × 3% [7].