The charging basis for the construction fee of cultural undertakings:

1, advertising service

Payable amount = invoiced sales ×3%

Invoiced sales refers to the balance of all tax-included prices and out-of-price expenses obtained for providing advertising services for payment obligors, after deducting tax-included advertising fees paid to other advertising companies or publishers. Where the payer deducts the price, he shall obtain the special VAT invoice or other legal and valid documents stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), otherwise it shall not be deducted.

For example, after the restructuring of an advertising agency, the advertising revenue (including tax) for one month is 9 million yuan, and the advertising release fee (including tax) paid to a taxpayer is 5 million yuan, so its monthly sales amount is 4 million yuan (900-500 yuan), and the cultural undertaking construction fee payable is 6.5438+0.2 million yuan (400×3%).

2. Entertainment services

Payable amount = invoiced sales of entertainment services ×3%

The invoiced sales of entertainment services refer to all the tax-included prices and extra-price expenses obtained by providing entertainment services for taxpayers.