一文看懂文化事业建设费

Group 1 - The Cultural Undertaking Construction Fee is a non-tax revenue imposed by the government to promote the healthy development of cultural undertakings, primarily used for macro-control of socialist spiritual civilization and cultural construction [1][2]. - The fee is applicable to advertising service providers and entertainment service providers operating within the People's Republic of China, including foreign entities and individuals [1][2]. - The fee amount is calculated at a rate of 3% of the billing sales revenue from advertising and entertainment services [1][2]. Group 2 - The obligation to pay the Cultural Undertaking Construction Fee coincides with the VAT tax obligation of the payer [2]. - The payment location for the fee is the same as that for the VAT tax [2]. - There are tax exemptions for small-scale taxpayers whose monthly sales do not exceed 20,000 yuan (or 60,000 yuan quarterly) [2]. Group 3 - Relevant policy documents include notices from the Ministry of Finance and the State Administration of Taxation regarding the management of the Cultural Undertaking Construction Fee [2]. - Taxpayers who do not reach the VAT threshold are exempt from the Cultural Undertaking Construction Fee [2].