【实用】哪些企业需要缴纳文化建设费？要怎么申报呢？一文带你了解

Core Viewpoint - The article discusses the Cultural Industry Development Fee, a non-tax revenue collected by the government to promote the healthy development of cultural industries, specifically targeting advertising and entertainment services. Taxpayer Entities - Taxpayers include advertising media units and outdoor advertising operators providing services within the People's Republic of China, as well as individuals and units providing entertainment services. Foreign advertising units providing services in China without a local establishment are also subject to this fee, with the service recipient being the withholding agent for the fee [1][2]. Definition of Services - Advertising services encompass various forms of promotion for clients' goods and services, including activities related to newspapers, magazines, radio, television, and online platforms. Entertainment services refer to businesses providing venues and services for entertainment activities, such as nightclubs, bars, and recreational facilities [1][2]. Calculation of Sales Amount - The taxable sales amount for advertising services is calculated as the total inclusive price received for services minus any paid advertising fees to other companies. For entertainment services, it is the total inclusive price received for the services provided [2]. Declaration Process - Taxpayers can log into the electronic tax bureau to view pending declarations. They can access the declaration page through specific menus for non-tax income declaration [4][5]. Declaration Methods - The declaration can be done through two methods: supplementary declaration and form-filling declaration. Taxpayers can confirm data accuracy and make necessary adjustments during the supplementary declaration process [6][7]. Important Notes - If a taxpayer engages in both advertising and entertainment services, separate forms must be filled out for each service type. Discrepancies in the amounts reported in the declaration can lead to submission failures, requiring manual corrections [10][11]. Small-scale taxpayers with monthly sales not exceeding 20,000 yuan (or quarterly 60,000 yuan) are exempt from this fee [11].