Units and individuals that pay the construction fees for cultural undertakings shall calculate the tax payable according to 3% of the sales obtained by providing VAT taxable services, and the State Taxation Bureau and the Local Taxation Bureau shall collect advertising service VAT and entertainment business tax respectively. The declaration process of cultural construction fee is as follows: 1, and log in to the electronic tax bureau; 2. Select "I want to pay taxes" and click "declare tax"; 3. Select "non-tax business declaration" and click "declaration of cultural construction fee"; 4. According to the system prompt, click the "Fill in" button to enter the interface for filling in the declaration form; 5. Fill in the declaration data truthfully and click "Submit Declaration". Among them, small-scale VAT taxpayers with monthly sales of no more than 20,000 yuan and quarterly tax payment of no more than 60,000 yuan should fill in the "tax-free income" column of the declaration form, and the system will automatically calculate and realize the relief. Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are VAT taxpayers and shall pay VAT in accordance with these regulations.
Legal basis: Article 1 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC)? Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.