Group 1 - The article provides detailed guidelines on the payment of cultural construction fees, specifying who is required to pay, the payment rate, and how to calculate the fees [3][4]. - Various entertainment venues, including karaoke halls, dance halls, and sports facilities, are required to pay a cultural construction fee of 3% of their operating income [3]. - Advertising media units, such as radio and television stations, as well as outdoor advertising operators, must also pay a cultural construction fee calculated at 3% of their operating income [4]. Group 2 - The calculation formula for the cultural construction fee is outlined as: Amount payable = Billing sales amount × 3% [4]. - It is emphasized that to deduct any costs, the payer must obtain a valid VAT invoice or other legal documents; otherwise, deductions are not permitted [5]. - The article references specific policies from the State Council and the Ministry of Finance regarding the cultural construction fee and its management [5].

转自：扬子晚报 据@法治日报 1月25日报道，前不久，吉林省吉林市蛟河市检察院在办理一起交通肇事案时，意外发现 有证人曾在辖区某娱乐场所从事违规陪侍活动。经过检察官进一步排查后发现，3家娱乐场所长期招聘 未成年人提供陪侍服务，最小的年仅12周岁。 在蛟河市人民检察院，"雪茹姐姐工作室"早已成为当地未成年人权益保护的一张法治名片。这个由检察 官林雪茹牵头打造的未检品牌，依托检察职能深耕未成年人帮教、维权、普法等工作，成立至今已累计 帮助270余名困境少年走出阴霾、重返正途。 在发现辖区娱乐场所有未成年人提供陪侍服务的线索后，林雪茹依托"雪茹姐姐工作室"的线索排查机 制，开展涉未成年人同类线索梳理，联合公安机关成立调查组，深入涉案娱乐场所实地调查。 调查结果显示，娱乐场所经营者王某某等3人明知向客人提供女性陪侍服务违反治安管理规定，仍招聘 多名女性未成年人提供陪侍服务。其行为严重侵害未成年人的合法权益，检察机关依法对3人提起公 诉。 最终，王某某等3人因组织未成年人进行违反治安管理活动罪被法院依法判刑。 来 源：法治日报 ...

【#3家娱乐场所长期招未成年人陪侍#】#娱乐场所招未成年人陪侍3人获刑# 据法治日报，在吉林省蛟 河市人民检察院，"雪茹姐姐工作室"早已成为当地未成年人权益保护的一张法治名片。这个由检察官林 雪茹牵头打造的未检品牌，依托检察职能深耕未成年人帮教、维权、普法等工作，成立至今已累计帮助 270余名困境少年走出阴霾、重返正途。前不久，蛟河市检察院在办理一起交通肇事案时，意外发现证 人小梅曾在辖区某娱乐场所从事违规陪侍活动。经过检察官进一步排查后发现，3家娱乐场所长期招聘 未成年人提供陪侍服务，最小的年仅12周岁。"太可恶了！这种行为我们绝不能放任，绝不容忍！"林雪 茹的态度十分坚决。她依托"雪茹姐姐工作室"的线索排查机制，开展涉未成年人同类线索梳理，联合公 安机关成立调查组，深入涉案娱乐场所实地调查。调查结果显示，娱乐场所经营者王某某等3人明知向 客人提供女性陪侍服务违反治安管理规定，仍招聘多名女性未成年人提供陪侍服务。其行为严重侵害未 成年人的合法权益，检察机关依法对3人提起公诉。最终，王某某等3人因组织未成年人进行违反治安管 理活动罪被法院依法判刑。 转自：京报网_北京日报官方网站 ...

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].