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].

Advertising Services - The article discusses the business activities related to advertising, which include the promotion of clients' products, services, cultural programs, or announcements through various media such as books, newspapers, magazines, television, and the internet [3]. Entertainment Services - It outlines the provision of venues and services for entertainment activities, including nightclubs, bars, and various recreational activities like bowling and golf [4]. Cultural Construction Fee - The article addresses the calculation basis and methods for the cultural construction fee, which is relevant for businesses involved in cultural activities [5]. Tax Filing and Payment - It explains that the deadline for filing and paying the cultural construction fee aligns with the VAT filing deadline, and payments can be made through electronic tax services or at tax offices [8]. Exemptions and Reductions - The article mentions that since May 1, 2016, small-scale VAT taxpayers with monthly sales not exceeding 20,000 yuan (60,000 yuan quarterly) may be exempt from or have reduced cultural construction fees [9]. Taxpayer Evaluation - It details the criteria for businesses to be rated as A-level taxpayers, which includes maintaining proper accounting records and timely tax payments. Certain conditions can disqualify a business from receiving this rating [18][19]. Second-hand Car Tax Policy - The article highlights a tax incentive for second-hand car dealers, allowing them to pay VAT at a reduced rate of 0.5% instead of the standard 3% until December 31, 2027 [21].

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].

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].

Group 1 - The article discusses the non-deductible input tax scenarios for taxpayers, particularly focusing on abnormal losses related to purchased goods and services [3][6][7] - It outlines specific conditions under which input tax cannot be deducted, including incomplete documentation and the nature of the purchased goods or services [9][11] - The article emphasizes the importance of maintaining proper records and documentation to ensure compliance with tax regulations [9][12] Group 2 - Taxpayers must adhere to regulations regarding the deduction of input tax for fixed assets, intangible assets, or real estate, especially when abnormal loss situations arise [9][11] - The article provides a formula for calculating non-deductible input tax based on the net value of fixed assets and applicable tax rates [9] - It highlights the implications for taxpayers who fail to register as general taxpayers, which affects their ability to deduct input tax [9][11]

Group 1 - The article discusses the procedures for issuing and handling vehicle sales invoices, including the process for issuing red invoices in case of returns or errors [3][4] - It outlines the requirements for retaining documentation, such as vehicle cancellation certificates or return proofs, when consumers have registered their vehicles [4] - The article specifies that if a consumer loses their vehicle sales invoice, they can request a reissue from the seller, who must follow a specific process to issue a new invoice [4] Group 2 - The regulations mentioned in the article came into effect on May 1, 2021, and were officially implemented on July 1, 2021, requiring sellers to issue vehicle invoices according to the new guidelines [5] - The manufacturing date of the vehicle determines the applicability of these regulations, whether it is a domestically produced or imported vehicle [5]

Core Points - The article discusses various tax obligations and deadlines for businesses and individuals in Shanxi province, focusing on value-added tax, consumption tax, and other local taxes [8][9]. Tax Obligations - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, cultural industry construction fees, personal income tax, corporate income tax, and other related taxes within specified periods [8][9]. - Specific deadlines for tax declarations and payments are outlined, indicating that various taxes must be reported and settled by the end of each month [8]. Additional Information - The article emphasizes the importance of compliance with tax regulations and encourages taxpayers to stay informed about their obligations [9].

Advertising Services - Advertising services in China are subject to the cultural industry construction fee as per the relevant tax regulations [3][4] - The definition of advertising services includes various forms such as newspapers, magazines, radio, television, and the internet, focusing on promotional activities for clients [6] - The fee for cultural industry construction is calculated at a rate of 3% based on the total taxable sales amount from advertising services [7] Entertainment Services - Entertainment services provided within China are also required to pay the cultural industry construction fee according to specific tax guidelines [4] - The definition of entertainment services encompasses venues and activities such as nightclubs, bars, and various recreational activities [6] - Similar to advertising services, the fee for entertainment services is calculated at a rate of 3% based on the total taxable sales amount [8] Fee Policies - Small-scale taxpayers with monthly sales not exceeding 20,000 yuan (60,000 yuan quarterly) are exempt from the cultural industry construction fee [9] - From January 1, 2025, to December 31, 2027, there will be a 50% reduction in the cultural industry construction fee for central revenue, with local authorities having the discretion to reduce fees further based on local economic conditions [10] Reporting Requirements - The obligation to pay the cultural industry construction fee coincides with the VAT payment obligations of the taxpayer [11] - The deadline for paying the cultural industry construction fee aligns with the VAT payment deadlines [12]

Core Viewpoint - The article discusses the obligations and regulations regarding the Cultural Industry Development Fee, particularly focusing on the entities responsible for payment and the calculation methods for this fee [5][7]. Group 1: Obligations of Payment - The entities responsible for the Cultural Industry Development Fee include domestic advertising service providers and outdoor advertising operators [5]. - For foreign advertising service providers without a local establishment, the recipient of the advertising service in China is responsible for withholding the fee [5]. - Domestic units and individuals providing entertainment services are also liable for this fee [5]. Group 2: Policy Basis - The article references two key policy documents: 1. The notice from the Ministry of Finance and the State Administration of Taxation regarding the transition from business tax to value-added tax, which includes provisions for the Cultural Industry Development Fee [6]. 2. A supplementary notice addressing the management of this fee [6]. Group 3: Fee Calculation - The calculation for the fee owed for advertising services is defined as: - Fee amount = (Billing sales amount, including tax and additional fees, minus the tax-inclusive advertising publishing fee) × 3% [7]. - For entertainment services, the fee is similarly calculated based on the billing sales amount [7]. - The withholding amount for advertising services is calculated as: - Withholding fee = Payment for advertising services (including tax) × 3% [7].

Group 1 - The article discusses the concept of tax collateral, which allows taxpayers or guarantors to use certain properties as collateral for unpaid taxes and penalties [4] - Tax authorities have the right to dispose of the collateral if the taxpayer fails to pay the taxes and penalties on time [4] Group 2 - Properties that can be used as tax collateral include owned houses, other real estate, machinery, transportation tools, and other assets that the taxpayer has the right to dispose of [5] - Additionally, properties confirmed by tax authorities at the municipal level or above can also be used as collateral [5] Group 3 - The article specifies that when a house on state-owned land is mortgaged, the land use rights within the occupied area are also mortgaged [6] - Similarly, when buildings of rural enterprises are mortgaged, the land use rights within the occupied area are also included [6] Group 4 - Certain properties are explicitly prohibited from being used as tax collateral, including land ownership, land use rights (with exceptions), and facilities for public welfare such as schools and hospitals [7] - Properties with unclear ownership or rights, or those that are seized or under supervision, cannot be used as collateral [7]