1. Log in to the electronic tax bureau, enter the tax declaration interface, and select the comprehensive declaration of cultural undertakings construction fees. It should be noted here that to declare the construction fee for cultural undertakings, the value-added tax must be declared first;
2. After clicking the option of cultural undertaking construction fee, you need to fill in the Schedule of Cultural undertaking construction fee declaration form 1, and fill in the relevant prices obtained in the current period that can be deducted from the billing income according to regulations, and then save them;
3. Save the attached table 1 and enter the interface of "Cultural Construction Expense Declaration Form". After filling it out and saving it, you will be prompted whether to declare it immediately. If you confirm, click Next and save.
The withholding agent of the construction fee for cultural undertakings shall report and pay the construction fee for cultural undertakings withheld by him to the competent tax authorities where his institution is located or where he lives. The time and place of obligation to pay the construction fee for cultural undertakings are the same as the time and place of obligation to pay the value-added tax. The obligation to withhold the construction fee for cultural undertakings occurs when the payer's obligation to pay value-added tax occurs. The withholding agent of the construction fee for cultural undertakings shall report and pay the construction fee for cultural undertakings withheld by him to the competent tax authorities where his institution is located or where he lives.
Cultural construction fees can be declared online, and the specific operation is as follows: 1. Log in to the electronic tax bureau, enter the tax declaration interface, and select the comprehensive declaration of cultural construction fees. It should be noted here that to declare the construction fee for cultural undertakings, you must first declare the value-added tax. 2. After clicking the option of cultural undertaking construction fee, you need to fill in the Schedule of Cultural Undertaking Construction Fee Declaration Form 1. Fill in the relevant prices obtained in the current period that can be deducted from the billing income according to regulations, and then save them. 3. Save the attached table 1, and enter the interface of "Cultural Construction Expense Declaration Form". After filling it out, save it, and you will be prompted whether to declare it immediately. If you confirm, click Next and save.
Legal basis:
Tourism Law of the People's Republic of China
Article 92 Disputes between tourists and tour operators can be resolved through the following channels:
(1) Both parties negotiate;
(two) to apply for mediation to consumers' associations, tourism complaint acceptance agencies or relevant mediation organizations;
(three) according to the arbitration agreement reached with the tour operators, submit it to an arbitration institution for arbitration;
(4) bring a lawsuit to the people's court.
Article 93 Consumers' associations, tourist complaint handling institutions and relevant mediation organizations shall mediate disputes between tourists and tour operators according to law on the basis of mutual willingness.