【关注】各色广告千千万，文化事业建设费怎么交？

Group 1 - The article discusses the payment of "Cultural Industry Development Fee" in the advertising industry, highlighting different responsibilities based on the role of the entity involved [2] - For "advertising planning and design" firms, the VAT rate is 6% and no Cultural Industry Development Fee is required [2] - For "advertising production" firms, if they only provide processing services, the VAT rate is 13% and no Cultural Industry Development Fee is required; if they provide materials, they are subject to VAT and the fee [2] - "Advertising publishing" firms must pay a Cultural Industry Development Fee at a rate of 3% on their service revenue, with a VAT rate of 6% [2] Group 2 - The article outlines several tax relief measures for businesses, including exemptions for small-scale taxpayers with monthly sales not exceeding 20,000 yuan [4] - Businesses that do not reach the VAT threshold are also exempt from the Cultural Industry Development Fee [5] - A long-term reduction of 50% on the Cultural Industry Development Fee is applicable from July 1, 2019, to December 31, 2027, for central revenue, while local governments can also reduce the fee by 50% based on local economic conditions [6] Group 3 - Companies that engage in both "advertising production" and "advertising publishing" must maintain separate accounting and issue separate invoices to accurately apply different tax policies [7]