Group 1 - The article clarifies that individuals providing advertising services do not need to declare and pay the cultural industry development fee [5] - It states that advertising media units and outdoor advertising operators in China are required to pay the cultural industry development fee according to regulations [5] - The article references the policy basis from the Ministry of Finance and the State Administration of Taxation regarding the cultural industry development fee [5] Group 2 - The article explains that chess and card rooms are not required to declare and pay the cultural industry development fee as they do not fall under the category of entertainment services [8] - It lists various entertainment services that do require the fee, such as karaoke halls, dance halls, and bars, but explicitly states that chess is not included [8] - The policy basis for this clarification is also cited from the Ministry of Finance and the State Administration of Taxation [8] Group 3 - The article mentions that small-scale VAT taxpayers with a monthly advertising agency service sales amount of less than 20,000 yuan are exempt from the cultural industry development fee [10][12] - It emphasizes the importance of understanding the thresholds for tax exemptions for small-scale taxpayers [10][12] Group 4 - The article discusses the water resource tax, stating that units and individuals directly using surface water or groundwater in China are considered taxpayers [17] - It highlights that taxpayers must comply with the Water Law and obtain a water extraction permit [17] - The implementation date for this regulation is set for December 1, 2024 [18]

Core Viewpoint - The article emphasizes the importance of timely tax declaration for businesses, highlighting the extended deadline for October 2023 to October 27, 2023, as a crucial compliance measure for companies [8]. Group 1: Tax Declaration - The tax declaration period for October 2023 has been extended to October 27, 2023, which is important for accountants to note [6][8]. - According to the "Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China," if the last day of the tax declaration period falls on a legal holiday, the deadline is extended to the next working day [7]. Group 2: Water Resource Tax - The "Implementation Measures for the Pilot Reform of Water Resource Tax" will come into effect on December 1, 2024, requiring units and individuals who directly use surface water or groundwater in China to pay water resource tax [14].