The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Printing and Distributing stipulates that:

Article 4 The construction fee for cultural undertakings shall be calculated according to the turnover of business tax payable by the payer for entertainment and advertising and the prescribed rate. The calculation formula is as follows:

Payable amount = turnover of business tax payable for entertainment industry and advertising industry ×3%

The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Business Tax stipulates that:

Engaged in advertising agency business, the turnover shall be the balance of its total income minus the advertising fees paid to other advertising companies or publishers (including media and carriers).

In early February,/kloc-0, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Supplementary Notice on Relevant Issues Concerning the Collection of Cultural Construction Fees in the Pilot Project of Changing Business Tax to Value-added Tax. The Supplementary Notice made it clear that the sales amount for calculating and paying cultural construction fees is: all tax-included prices and extra-price fees obtained by taxpayers for providing advertising services. The balance after deducting the tax-included advertising fees paid to other advertising companies or publishers in pilot areas or non-pilot areas. That is to say, sales will continue to be calculated according to the difference, but enterprises must obtain legal deduction vouchers (including value-added tax stamps and business tax stamps) to get the deduction, otherwise they will not be deducted. In addition, the notice also makes it clear that individuals who provide taxable services without reaching the value-added tax threshold will be exempted from cultural undertakings construction fees.

Therefore, as long as you are in line with the deduction items of differential taxation, you can implement differential taxation, and you can also pay the cultural construction fee in difference.

Accounting treatment of differential taxation of labor dispatch companies

General taxpayers who provide labor dispatch services can choose to pay tax by the difference. The total price and extra expenses obtained, after deducting the wages and benefits paid by the employer to the labor dispatch employees and the balance after handling social insurance and housing accumulation fund for them, are regarded as the income, and the value-added tax is calculated and paid at the rate of 5% according to the simple taxation method.

Small-scale taxpayers who provide labor dispatch services can choose to pay tax by the difference. The total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the labor dispatch employees and handling social insurance and housing accumulation fund for them, are the sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple taxation method.

(No.201213 of the Ministry of Finance) Notice on the Provisions on Accounting Treatment of Enterprises in the Pilot Project of Changing Business Tax to Value-added Tax) stipulates that when an enterprise accepts taxable services, the value-added tax payable reduced by deducting sales according to regulations shall be debited to the subject of "Taxes payable-Value-added tax payable" and debited according to the difference between the amount actually paid or payable and the above-mentioned value-added tax.

There are two situations in which the wages of dispatched personnel are paid: one is paid by the employer, and the other is paid by the labor dispatching party. No matter which payment form, if the labor service company chooses to pay taxes by difference, its accounting treatment is basically the same.

(1) Full confirmation of income and output tax:

Debit: bank deposit,

Loan: income from main business,

Loan: Taxes payable-VAT payable (output tax),

(2) confirm the deductible cost and "output tax deduction":

Borrow: main business cost,

Debit: Taxes payable-VAT payable (output tax deduction),

Loan: Payables-Payables,

Loan: Payable to employees-five insurances and one gold,

(3) Unpaid VAT carried forward at the end of the month:

Borrow: Taxes payable-VAT payable (transfer out unpaid VAT,

Loan: Taxes payable-unpaid value-added tax (actually paid).