欢迎扫描下方二维码关注： 激活乡村创业就业活力 小微企业税费优惠 符合条件的缴纳义务人减免文化 事业建设费 享受主体 符合条件的缴纳义务人 片图 在境内提供娱乐服务的缴纳义务人，未达到增值税起征 点的，免征 文化事业建设费 。在境内提供广告服务、娱乐服 务的缴纳义务 人，对归属中央收入的文化事业建设费，按照 缴纳义务人应缴费额的50%减征；对归属地方收入的文化事 业建设费，各省（区、市）财 政、党委宣传部门可以结合当 地经济发展水平、宣传思想文化事业发展等因素，在应缴费 额50%的幅度内减征。 享受条件 优惠内容 3.《财政部关于延续实施文化事业建设费优惠政策的通 知》（ 财税〔2025〕7号 ） 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 符合条件的增值税小规模纳税人免征文化事业建设费 激活乡村创业就业活力 小微企业税费优惠 符合条件的增值税小规模纳税人免征 文化事业建设费 享受主体 符合条件的增值税小规模纳税人 优惠内容 增值税小规模纳税人中月销售额不超过2万元（按季纳 税6万元）的企业和非企业性单位提供的应税服务，免征文 化事业建设费。 享受条件 月销售额不超过2万元（按季纳税6万元）的增值税 ...

Group 1 - The core viewpoint of the article is the continuation of the exemption policy for the employment security fund for disabled persons, applicable to enterprises with 30 or fewer employees from January 1, 2023, to December 31, 2027 [2][4]. - Enterprises that meet the criteria will automatically benefit from the exemption if their current payable amount for non-disabled employment security fund is greater than zero [4]. - Non-enterprise taxpayers are not eligible for this exemption policy, but qualifying enterprises can enjoy a tiered reduction in the employment security fund for disabled persons [4][2]. Group 2 - Taxpayers can check their registration type and eligibility for the exemption through the electronic tax bureau system [3]. - The electronic tax bureau provides a unified platform for taxpayers to manage their tax-related information and verify their tax credit rating [11][15]. - The article emphasizes the importance of understanding the tax policies and utilizing the electronic tax bureau for efficient tax management [10][14].

Core Viewpoint - The article discusses the recent developments in tax policies and their implications for businesses in the region, emphasizing the importance of compliance and strategic planning to optimize tax liabilities [7]. Group 1: Tax Policy Changes - Recent tax policy adjustments have been implemented to enhance revenue collection and streamline processes for businesses [7]. - The local tax authorities are focusing on improving taxpayer services and increasing transparency in tax administration [7]. Group 2: Business Implications - Companies are encouraged to stay informed about the changes in tax regulations to avoid potential penalties and optimize their tax strategies [7]. - The article highlights the need for businesses to engage with tax professionals to navigate the complexities of the new tax landscape [7].