文化事业建设费相关问题（第一期）

Group 1 - The article discusses the Cultural Undertaking Construction Fee, which is a non-tax revenue collected by the government to promote the healthy development of cultural undertakings through advertising and entertainment services [4]. - Advertising services are defined as activities that promote goods, services, or announcements through various media, including books, newspapers, television, and the internet [5]. - Entertainment services include businesses that provide venues and services for entertainment activities, such as nightclubs, bars, and recreational facilities [5]. Group 2 - The fee is applicable to 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 [6]. - For foreign advertising media units and outdoor advertising operators that provide services in China without a local establishment, the recipient of the advertising service is responsible for withholding the fee [6]. - Similarly, foreign entities providing entertainment services in China without a local establishment are also subject to the same withholding obligations [6].