According to the provisions of Article 3 of the Supplementary Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Policy and Collection Management of Cultural Undertakings Construction Fees in the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.60), the payer who fails to reach the VAT threshold shall be exempted from cultural undertakings construction fees.
It should be noted that from July 20 19 to July 3 1 20241February 3 1 2024, the construction fee for cultural undertakings belonging to the central government will be reduced by 50% of the amount payable by the payer; For the construction fees of cultural undertakings belonging to local income, the finance departments of provinces (autonomous regions and municipalities) and the propaganda departments of party committees can reduce them within 50% of the payable amount in combination with the local economic development level and the development of propaganda and ideological and cultural undertakings.
From July 20 19 to July 20 1 20241February 3 1 2024, the construction fee for cultural undertakings will be reduced by 50% of the amount payable by the payer.
For the above contents, please refer to Baidu Encyclopedia-Cultural Construction Fee.