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近期12366热点问答文化事业建设费
蓝色柳林财税室· 2025-09-23 09:27
欢迎扫描下方二维码关注: 2 ⇧ 点 蓝字 关注 "蓝色柳林财税室" IIIIIIIIIIIIIIIIIII 文化事业建设费的缴纳义务人有 哪些? 1.境内提供广告服务的广告媒介单位和户外 广告经营单位。 2.境外的广告媒介单位和户外广告经营单位 在境内提供广告服务,且未设经营机构的, 以广告服务接受方为文化事业建设费的扣缴 义务人。 3.境内提供娱乐服务的单位和个人。 政策依据 《财政部 国家税务总局关于营业税改征增值 税试点有关文化事业建设费政策及征收管理 问题的通知》 (财税〔2016〕25号) 《财政部 国家税务总局关于营业税改征增值 税试点有关文化事业建设费政策及征收管理 问题的补充通知》(财税〔2016〕60号) 3 IIIIIIIIIIIIIIIIIIIII 文化事业建设费的计费依据、费 率及计算公司? 1.广告服务应缴费额=计费销售额(含税价款 及价外费用,减除含税广告发布费) ×3%, 减除需提供增值税专用发票或合法有效凭 证。 2.扣缴应缴费额=支付的广告服务含税价款 ×3%。 3.娱乐服务应缴费额=计费销售额(含税价款 及价外费用) ×3%。 政策依据 《财政部 国家税务总局关于营业税改 ...
哪些财产不得设定纳税抵押?
蓝色柳林财税室· 2025-09-21 00:50
欢迎扫描下方二维码关注: 局令第11号)第十四条规定,纳税抵押,是 指纳税人或纳税担保人不转移对本办法第十五 条所列财产的占有,将该财产作为税款及滞纳 金的担保。纳税人逾期未缴清税款及滞纳金 的,税务机关有权依法处置该财产以抵缴税款 及滞纳金。 前款规定的纳税人或者纳税担保人为抵押 人,税务机关为抵押权人,提供担保的财产为 抵押物。 二、哪些财产可以设定纳税抵押? / 根据《纳税担保试行办法》(国家税务总 局令第11号)第十五条规定,下列财产可以 抵押 : 盤 (一)抵押人所有的房屋和其他地上定着 物; 号 (二) 抵押人所有的机器、交通运输工具 和其他财产; 』(三)抵押人依法有权处分的国有的房屋 和其他地上定着物; ଥ (四)抵押人依法有权处分的国有的机 器、交通运输工具和其他财产; ८ (五)经设区的市、自治州以上税务机关 确认的其他可以抵押的合法财产。 粤(一)土地所有权; 避 (二)土地使用权,但本办法第十六条规 定的除外; 瓣 (三)学校、幼儿园、医院等以公益为目 的的事业单位、社会团体、民办非企业单位的 教育设施、医疗卫生设施和其他社会公益设 施; 提醒 : 根据《纳税担保试行办法》(国家税务总 ...
海南将免征归属地方收入的文化事业建设费
Zhong Guo Xin Wen Wang· 2025-09-18 06:52
海南将免征归属地方收入的文化事业建设费 中新网海口9月18日电 (记者 王子谦)海南省财政厅副厅长周正18日透露,为支持产业发展,海南省人民 政府根据《中华人民共和国海南自由贸易港法》相关规定,决定自今年10月1日起,免征归属海南省地 方收入的文化事业建设费。 海南省新闻办公室当日召开《海南省人民政府关于免征文化事业建设费的通知》(简称《通知》)新闻通 气会。海南省财政厅、省委宣传部、省税务局相关负责人围绕免征文化事业建设费政策的制定背景、主 要内容及落实举措进行解读。 《中华人民共和国海南自由贸易港法》规定,海南自由贸易港可以根据发展需要,自主减征、免征、缓 征除具有生态补偿性质外的政府性基金。而文化事业建设费是针对广告服务和娱乐服务经营者征收的政 府性基金收入,由税务部门按经营者提供广告服务、娱乐服务取得的计费销售额的3%征收。 广告等商务合作,请点击这里 本文为转载内容,授权事宜请联系原著作权人 中新经纬版权所有,未经书面授权,任何单位及个人不得转载、摘编或以其它方式使用。 关注中新经纬微信公众号(微信搜索"中新经纬"或"jwview"),看更多精彩财经资讯。 据悉,下一步,海南省财政厅、省委宣传部、省 ...
文化事业建设费,这4个误区要了解!
蓝色柳林财税室· 2025-09-11 00:40
Group 1 - Advertising media units and outdoor advertising operators in China are required to pay the cultural industry development fee according to the regulations set forth by the Ministry of Finance and the State Administration of Taxation [2] - Foreign advertising media units and outdoor advertising operators providing services in China without a local establishment are subject to the cultural industry development fee, with the service recipient being the withholding agent [2] Group 2 - The article discusses whether advertising businesses need to pay the cultural industry development fee and emphasizes compliance with regulations regarding R&D expense deductions [6] - It highlights that purchasing fruits cannot be treated as "tax-exempt" goods if they are not produced by the buyer [6] Group 3 - Taxpayers engaged in cross-regional business activities must settle their tax obligations with the local tax authority and submit a feedback form after concluding their activities [11] - The local tax authority will verify the feedback form and relay the information to the tax authority in the taxpayer's home location [11] Group 4 - Self-employed veterans can enjoy tax benefits when starting individual businesses, with specific deductions applicable from January 1, 2023, to December 31, 2027 [13] - The deduction limit is set at 20,000 yuan per year for three years, with the possibility of a 20% increase based on local government decisions [13] - In Inner Mongolia, the deduction limit is higher, set at 24,000 yuan per year under similar conditions [14]
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]
问答|广告策划、广告设计和广告发布,该如何开具发票?操作方法
蓝色柳林财税室· 2025-08-22 13:08
Core Viewpoint - The article provides guidance on how to issue invoices for advertising services, specifically focusing on the distinction between advertising design, advertising planning, and advertising publishing, along with the associated tax obligations [1][3]. Group 1: Invoice Issuance for Advertising Services - For advertising publishing, businesses should use the tax code starting with "3040303" and indicate "advertising publishing" on the invoice [3]. - For advertising planning and advertising design, businesses should select the tax codes "3040301000000000000000" or "3040301990000000000000000000000" and specify "advertising planning" or "advertising design" on the invoice [3]. Group 2: Tax Obligations - Advertising design and advertising planning are categorized under services that require the payment of the cultural industry construction fee [3]. - Advertising publishing is classified as an advertising service and is subject to the cultural industry construction fee [3].
一文读懂:文化事业建设费
蓝色柳林财税室· 2025-07-24 09:31
Core Viewpoint - The article discusses the Cultural Industry Development Fee, a non-tax revenue imposed by the government to promote the healthy development of cultural industries, detailing the payment obligations and exemptions for advertising and entertainment services [2]. Group 1: Payment Obligations - Different entities are responsible for paying the Cultural Industry Development Fee: advertising service providers must pay, while individuals (including sole proprietors) are exempt. In contrast, both entities and individuals providing entertainment services are required to pay [3]. - The fee is calculated based on the gross sales amount, which includes tax, at a rate of 3% [4]. - For example, if Company A issues an invoice for advertising services totaling 100,000 yuan, the fee owed would be 3,000 yuan. Due to a policy extending from 2025 to 2027, this amount can be halved, resulting in a payment of 1,500 yuan [5]. Group 2: Deductions and Exemptions - To deduct costs from the sales amount, valid proof such as a VAT invoice is required. Without this, deductions cannot be made [6]. - There are specific exemptions for small-scale VAT taxpayers whose monthly sales do not exceed 20,000 yuan (or 60,000 yuan quarterly) and for those who do not meet the VAT threshold [8]. - It is crucial to fill out the "Taxable Service Deduction Item List" accurately during the declaration process [7]. Group 3: Common Mistakes and Recommendations - Errors in invoicing can lead to overpayment of the Cultural Industry Development Fee, especially when services are misclassified between advertising and entertainment [9]. - The article provides a table of services that may be confused, indicating which are subject to the fee and which are not [10]. - It is recommended to declare the Cultural Industry Development Fee after completing the VAT declaration to avoid mistakes, ensuring that any applicable exemptions are correctly recorded [12].
@广告、娱乐业纳税人,文化事业建设费减征延续啦!
蓝色柳林财税室· 2025-07-24 00:45
Group 1 - The article discusses the advertising and entertainment service sectors in China, highlighting the responsibilities of advertising media units and outdoor advertising operators in providing services both domestically and internationally [3][5]. - It defines advertising services to include advertising agency services and the publication, broadcasting, promotion, and display of advertisements [3]. - The entertainment services mentioned include various venues such as karaoke halls, dance halls, nightclubs, bars, billiard halls, golf courses, and amusement activities like shooting, hunting, and arcade games [3].
什么是文化事业建设费?
蓝色柳林财税室· 2025-07-20 04:25
Group 1 - The article discusses the implementation of the Cultural Undertaking Construction Fee, which was established to strengthen socialist spiritual civilization and promote the healthy development of cultural undertakings in China [2][12]. - The fee was officially implemented nationwide starting January 1, 1997, as per the State Council's regulations [2][12]. - The fee applies to advertising service providers and entertainment service units and individuals within the People's Republic of China [6][12]. Group 2 - The calculation method for the Cultural Undertaking Construction Fee is based on a rate of 3% applied to the total taxable sales revenue from advertising and entertainment services [8][12]. - The fee is classified as a government fund and is included in the general public budget, specifically under the category of "Cultural Undertaking Construction Fee Revenue" [10]. - There are preferential policies in place, such as exemptions for small-scale VAT taxpayers with monthly sales not exceeding 20,000 yuan (60,000 yuan quarterly) [12].
请收好这份文化事业建设费错题集
蓝色柳林财税室· 2025-06-11 15:17
Core Viewpoint - The article discusses the classification and taxation of entertainment services, highlighting common errors in tax calculations and the specific conditions for exemptions related to cultural construction fees and value-added tax [5]. Group 1: Entertainment Services Definition - Entertainment services include venues and services for activities such as karaoke, dance halls, nightclubs, bars, billiards, golf, bowling, and various amusement activities [3]. Group 2: Common Tax Calculation Errors - A frequent mistake is assuming that the billing sales amount and the tax basis for value-added tax (VAT) are the same, leading to underpayment of cultural construction fees [3]. - Another common error is the inconsistency between the payment deadlines for cultural construction fees and VAT, which should align according to regulations [3]. Group 3: Exemption Conditions - Exemptions for cultural construction fees apply to small-scale VAT taxpayers with monthly sales not exceeding 20,000 yuan (or 60,000 yuan quarterly) for taxable services [3]. - Individuals not reaching the VAT threshold are also exempt from cultural construction fees, but this exemption does not apply to general taxpayers [3].