Notice of the Ministry of Culture of State Taxation Administration of The People's Republic of China on printing and distributing the measures for the administration of the collection of personal income adjustment tax in the performance market Article 1 In order to strengthen the collection and management of personal income adjustment tax in the performance market, these measures are formulated in accordance with the Provisional Regulations of People's Republic of China (PRC) on Personal Income Adjustment Tax and the Notice of the General Office of the State Council on Forwarding the Report of the Ministry of Culture on Strengthening the Management of the Performance Market (Guo Ban Fa [199 1] 12). Article 2 A performance brokerage institution that has obtained the Performance Business License shall go through the tax registration with the local tax authorities within 30 days from the date of obtaining the license. Before each commercial performance is organized, the performance plan (time, place, number of performances), list of cast members, units, remuneration standards and other related materials shall be submitted to the tax authorities where the cast members are located and where the performance is located. If the contents of the above-mentioned relevant materials change, it shall report to the tax authorities of the two places in a timely manner. Article 3 Cast members who participate in commercial stage (group) performances and commercial performances in cultural and entertainment venues (karaoke bars, dance halls, music cafes, canteens, etc.). ), shooting movies and videos, recording audio-visual products (hereinafter referred to as business performances) are taxpayers of personal income adjustment tax; Income is a taxable item of personal income adjustment tax. After obtaining income, whether or not the personal income adjustment tax has been withheld, the tax authorities at the place where the unit is located or where the household registration is located shall go through the tax declaration formalities. Article 4 The unit to which the performer belongs, the cultural administrative department of the government at all levels that issued the Temporary Business Performance Permit for Performers or its authorized unit, and other units that pay remuneration to performers are withholding agents for personal income adjustment tax, and must fulfill the obligation of withholding and remitting personal income adjustment tax in accordance with the provisions of the tax law. Article 5 For each commercial performance, the organizer or undertaker shall remit the performance remuneration of the cast members to the unit where the cast members work through the bank. Cast members who have no work units shall submit them to the cultural administrative department of the government or its authorized unit that issued the performance license.

The unit to which the cast members belong, the cultural administrative department of the government that issued the performance license or its authorized unit and other units that pay remuneration to the cast members must withhold and remit the personal income adjustment tax when paying remuneration to the cast members. Article 6 Where a unit that holds or undertakes a non-commercial performance pays remuneration to a performer, it shall withhold and remit personal income adjustment tax at the same time as paying remuneration to the performer. Article 7 When withholding the personal income adjustment tax of performers, the income sharing and management fees extracted by the unit where the performers belong, the cultural administration department of the government or its authorized units shall be deducted first. Article 8 The tax authorities shall issue withholding vouchers for personal income adjustment tax to withholding agents, and the vouchers shall specify the applicable taxes, tax items, tax rates, payment periods and payment methods. The tax authorities should strengthen the tax law publicity and tax guidance to withholding units, and supervise and inspect their financial revenues and expenditures, invoice use and withholding; The tax authorities must establish a personal income adjustment tax collection account and pay the handling fee to the withholding unit according to the regulations. Article 9 If a performance brokerage institution fails to submit the relevant information of the performance to the tax authorities in accordance with the regulations and fails to pay the performance remuneration to the unit where the performer works, the cultural administrative department of the government or its authorized unit through the bank, thus causing tax evasion, the performance brokerage institution shall bear the responsibility. The tax authorities can be punished in accordance with the relevant provisions of the "People's Republic of China (PRC) tax collection and management law". Article 10 If the withholding agent fails to withhold or underpay the tax in accordance with the provisions, the tax authorities shall recover it within a time limit; If it is not recovered, the withholding agent shall be responsible for paying the tax owed at the expiration of the time limit.

If the taxpayer fails to declare and pay taxes in accordance with the provisions, the withholding agent fails to fulfill the obligation of withholding, fails to submit relevant tax payment materials to the tax authorities or refuses the supervision and inspection of the tax authorities, the tax authorities may, in addition to ordering it to make corrections within a time limit, impose a fine of less than 5,000 yuan as appropriate. Eleventh relevant departments and units should strengthen cooperation and jointly do a good job in the collection and management of personal income adjustment tax in the performance market. Article 12 These Measures shall be interpreted by the State Taxation Bureau and the Ministry of Culture. Thirteenth these Measures shall come into force as of the date of issuance. Where the previous provisions are inconsistent with these Measures, these Measures shall prevail.