【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 acting as the withholding agent [1]. Definition of Services - Advertising services encompass various forms of promotion for clients' goods and services, including activities like advertising agency services and the publication of ads across multiple media [1]. - Entertainment services refer to businesses providing venues and services for entertainment activities, such as nightclubs, bars, and recreational facilities [1]. 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. Proper documentation, such as VAT invoices, is required for deductions [2]. - For entertainment services, the taxable sales amount 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 and access the Cultural Industry Development Fee declaration page through specific menu options [4][5]. - The declaration process includes two methods: supplementary declaration and form-filling declaration, with options to edit deductible items for advertising services [6][7]. Important Notes - Taxpayers engaged in both advertising and entertainment services must submit separate declarations for each service type [10]. - Small-scale taxpayers with monthly sales not exceeding 20,000 yuan (or quarterly sales of 60,000 yuan) are exempt from the Cultural Industry Development Fee [10].