First, we need to know that the basis for the tax calculation of cultural undertakings construction fees is the income from advertising business, and it is not possible to calculate taxes after handling the advertising business license. If the company has the income from advertising business, it has to pay the construction fee for cultural undertakings, otherwise, it doesn't have to pay it.
The formula for calculating the construction cost of cultural undertakings is: payable amount = billing sales ×3%.
First, in China, it is the advertising media units and outdoor advertising business units that need to pay the construction fee for cultural undertakings.
Two, outside China, the need to take the advertising service recipient as the withholding agent for the construction fee of cultural undertakings is that advertising media units and outdoor advertising business units provide advertising services in China, and there is no business organization in China.
3. The payer shall calculate the payable amount according to the paid sales and the rate of 3% obtained from providing advertising services. The calculation formula of the cultural undertaking construction fee is the payable amount = paid sales ×3% paid sales, and the balance after deducting the tax-included advertising fees paid to other advertising companies or publishers from all the tax-included prices and extra-price expenses obtained from providing advertising services for the payer. Where the payer deducts the price, it shall provide a special VAT invoice or other legal and valid documents stipulated by State Taxation Administration of The People's Republic of China, otherwise, it shall not be deducted.
Four, the amount of payment should be deducted = the tax-included price of the paid advertising service × the rate, and the withholding agent should calculate the amount of payment should be deducted according to the formula to withhold the cultural construction fee.
Which companies need to pay the construction fee for cultural undertakings?
The tax bureau should also pay the construction fee of cultural undertakings when collecting the value-added tax of advertising services. Units and individuals should calculate the payable amount according to the turnover of sales obtained from providing VAT taxable services and the rate of 3%.
1. The obligors for the construction fees of cultural undertakings are the units and individuals that pay the entertainment and advertising industries.
2. The business activities that use books, newspapers, magazines, slide shows, street signs, posters, radio, television, movies, window, neon lights, light boxes, the Internet and other forms to publicize and provide related services for clients' goods, cultural and sports programs or announcements, business services, statements and other entrusted matters belong to advertising services, including advertising planning, design, production, release, broadcasting and so on. The collection scope of cultural construction fees depends on whether advertising services are provided.
To sum up, the tax bureau should also pay the cultural construction fee when collecting the value-added tax of the advertising service industry. Units and individuals should calculate the payable amount according to the turnover of sales obtained from providing VAT taxable services and the rate of 3%. It should be carried out in strict accordance with national policies.
Legal basis: Article 11 of the Construction Law of the People's Republic of China * * * If a construction project that has been approved for commencement report according to the relevant regulations of the State Council cannot be started on schedule or the construction is suspended for some reason, it shall report the situation to the approval authority in time. If the project cannot be started on schedule for more than six months, the approval procedures for the commencement report shall be re-handled.
According to Article 4 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Measures for the Collection and Management of Cultural Construction Fees: "The amount of cultural construction fees shall be calculated according to the turnover of the business tax payable by the payer for the entertainment and advertising industries and the prescribed rate.