在日常生活中，我们总是会看到形形色色的各类广告，在广告涉及到的设计、制作、发布等多个流程中，"文化事业建设费"如何缴纳呢？ 欢迎扫描下方二维码关注： | 身份不同， 一 "税"责不同 | | --- | | 01 如果您是"广告策划和广告设计方" | | 业务实质 ：属于 现代服务 。 | | 增值税 ：一般纳税人适用 6% 的税率。 | | 文化事业建设费 ：不需要缴纳。 | | 02 如果您是"广告制作方" | | 业务实质 ： 如果委托方提供材料 ，受托方仅仅按照委托方要求制造货物并收取加工费的话，属于 加工服务 。 如果委托方不提供材料 | | ，受托方提供材料并制造货物且收取加工费的话，属于 。 销售货物 | | 增值税 ：一般纳税人适用 13% 的税率。 | | 文化事业建设费 ：不需要缴纳。 | | 03 如果您是"广告发布方" | | 业务实质 ：利用图书、报纸、杂志、广播、电视、电影、幻灯、路牌、招贴、橱窗、霓虹灯、灯箱、互联网等各种形式为客户的商 | | 品、经营服务项目、文体节目或者通告、声明等委托事项进行宣传和提供相关服务的业务活动。包括广告代理和广告的发布、播映、宣 | | 传、展示 ...

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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].

Tax Declaration and Payment Schedule - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, and vehicle and vessel tax from the 1st to the 15th of each month [9] - Social insurance contributions must be declared and paid from the 1st to the 25th of each month [9] - Property tax and urban land use tax declarations are to be made annually, with half-year payments due by the end of December each year [10] Tax Source Information Collection - Taxpayers can log into the electronic tax bureau to collect tax source information for property tax and urban land use tax, with a process for submitting new tax source information [11] - The system allows for automatic retrieval of collected tax source information for property tax and urban land use tax, enabling direct confirmation and submission of tax declarations [12] Online Tax Services - Taxpayers are encouraged to use the electronic tax bureau or its app for online tax payment, with options for remote assistance available through the "Yueyue" service for those needing additional help [13][14] - After completing real-name authentication on the electronic tax bureau, taxpayers can join the Shanxi Taxation WeChat enterprise account for tax knowledge and online service requests [14]

Group 1 - The article provides a tax calendar for various tax obligations, including value-added tax, consumption tax, and personal income tax, with specific deadlines for submission and payment [8][9][10] - It outlines the process for taxpayers to collect tax source information and submit their property tax and urban land use tax through the electronic tax bureau [10][11] - The article introduces an online consultation service called "Yueyue," which allows taxpayers to seek assistance remotely for tax-related inquiries and submissions [12][13]

Group 1 - The core viewpoint of the article is to clarify the Environmental Protection Tax in China, detailing the obligations, taxable objects, tax calculation methods, and preferential policies for taxpayers [2][3]. Group 2 - Taxpayers are defined as enterprises and other production operators that directly discharge taxable pollutants within the territory of the People's Republic of China [3]. - Taxable air pollutants and water pollutants are determined based on the equivalent pollution amount calculated from the discharge volume [4]. - The taxable amount for air pollutants is calculated as: pollution equivalent number × applicable tax rate; for water pollutants: pollution equivalent number × applicable tax rate; for solid waste: discharge volume × applicable tax rate; for noise: decibel level exceeding national standards × applicable tax rate [5]. Group 3 - The tax obligation arises on the day the taxpayer discharges taxable pollutants. The tax is calculated monthly and declared quarterly, with specific deadlines for filing [6]. - Certain situations are exempt from taxation, including agricultural production (excluding large-scale breeding), mobile pollution sources, and facilities that meet discharge standards [8]. - Tax reductions apply if the concentration of discharged pollutants is below 30% or 50% of the national standards, allowing for a 75% or 50% reduction in tax, respectively [10]. Group 4 - Common questions include how to calculate taxable pollutant discharge for enterprises lacking monitoring conditions, which can use specified coefficients and methods from relevant regulations [11]. - Taxpayers can enjoy tax credits for investments in environmental protection equipment, allowing for a 10% tax credit on the investment amount [13]. Group 5 - The article references several legal documents that provide the framework for the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [14].

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].