Core Viewpoint - The article discusses the exemption of cultural construction fees for small-scale VAT taxpayers, aimed at supporting the development of small and micro enterprises and individual businesses by reducing their tax burden [2][6]. Group 1: Eligibility Criteria - Small-scale VAT taxpayers with a monthly sales amount not exceeding 20,000 yuan (or 60,000 yuan for quarterly taxpayers) are eligible for the exemption from cultural construction fees [3][9]. - The exemption applies to both enterprises and non-enterprise units providing taxable services [2]. Group 2: Benefits of the Policy - The policy allows eligible taxpayers to enjoy the exemption without the need for application [4][10]. - For cultural construction fees that belong to central revenue, a 50% reduction is applicable, while local revenue fees can also be reduced by up to 50% based on local economic conditions [8][9]. Group 3: Duration of the Policy - The exemption policy is effective from July 1, 2019, to December 31, 2024 [9].
符合条件的增值税小规模纳税人免征文化事业建设费政策，符合条件的缴纳义务人减征文化事业建设费政
蓝色柳林财税室·2025-10-21 07:05