No, units and individuals providing entertainment services, advertising media units providing advertising services and outdoor advertising business units in China need to pay cultural undertakings construction fees. Among them, advertising media units and outdoor advertising business units refer to units that publish, broadcast, publicize and display outdoor advertisements and other advertisements, as well as units engaged in advertising agency services.

Second, the detailed analysis:

Advertising services and entertainment services refer to the sales services, intangible assets, advertising services and entertainment services in the real estate notes in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax. Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes and the Internet to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising agencies and advertising, broadcasting, publicity, display, etc. Entertainment service refers to the business of providing places and services for entertainment activities. Specifically, it includes: karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling and entertainment.

Third, what is the cost of cultural construction:

The construction fee for cultural undertakings is the fee levied on advertising and entertainment industry in the State Council in order to further improve cultural and economic policies and expand investment channels for cultural undertakings. Units and individuals that pay the construction fees for cultural undertakings shall calculate the tax payable according to the tax rate of 3% of the sales obtained by providing VAT taxable services.