According to the provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Collection and Management of Cultural Construction Fees in the Pilot Reform of Business Tax to Value-added Tax (Caizong [2013] No.88) and in accordance with the provisions of the Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax in Transportation and Some Modern Service Industries (Caishui [2013] No.37), hereinafter referred to as the "Implementation Measures".

Notice of State Taxation Administration of The People's Republic of China on Pilot Tax Policy of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries (Cai Shui [2013] No.37) stipulates that the scope of taxable services is annotated. Advertising service refers to the use of books, newspapers, magazines, radio, television, movies, slides, road signs, posters, windows, neon lights, light boxes, the Internet and other forms to provide services to customers. Including advertising agencies and advertising, broadcasting, publicity, display, etc.

Therefore, if the taxable services provided by taxpayers meet the requirements of the above-mentioned cultural undertakings construction fees, they need to pay the cultural undertakings construction fees; If it doesn't meet the requirements, you don't have to pay.