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文化事业建设费常见误区
蓝色柳林财税室· 2025-08-27 09:08
Group 1 - Common errors include confusing service items that do not belong to advertising/entertainment services, leading to overpayment of cultural industry development fees [4] - Advertising services are defined as activities that promote clients' goods or services through various media, while advertising design, planning, and consulting do not fall under this category [5] - Entertainment services are defined as providing venues and services for entertainment activities, but filming movies or TV shows does not qualify as entertainment services [5] Group 2 - A common mistake is equating billing sales with the taxable basis for value-added tax (VAT), resulting in underpayment of cultural industry development fees [6] - The taxable basis for VAT is the non-taxable sales revenue, while the billing sales amount is inclusive of tax [7] - Exemptions for cultural industry development fees include entities that do not reach the VAT threshold and small-scale taxpayers with monthly sales not exceeding 20,000 yuan [8]
中星建材(江门)有限公司成立 注册资本10万人民币
Sou Hu Cai Jing· 2025-08-16 06:44
天眼查App显示,近日,中星建材(江门)有限公司成立,注册资本10万人民币,经营范围为一般项 目:建筑材料销售;轻质建筑材料销售;涂料销售(不含危险化学品);防腐材料销售;土石方工程施 工;工程管理服务;装卸搬运;住宅水电安装维护服务;金属门窗工程施工;总质量4.5吨及以下普通 货运车辆道路货物运输(除网络货运和危险货物);平面设计;图文设计制作;专业设计服务;广告制 作;广告发布;广告设计、代理;建筑物清洁服务;日用品销售;日用百货销售;厨具卫具及日用杂品 批发;五金产品批发;五金产品零售;办公用品销售;专业保洁、清洗、消毒服务;劳动保护用品销 售;互联网销售(除销售需要许可的商品)。(除依法须经批准的项目外,凭营业执照依法自主开展经 营活动)许可项目:建设工程施工;住宅室内装饰装修;施工专业作业;互联网信息服务。(依法须经 批准的项目,经相关部门批准后方可开展经营活动,具体经营项目以相关部门批准文件或许可证件为 准)。 ...