What is the basis for charging cultural construction fees?
The construction fee for cultural undertakings shall be calculated according to the business tax turnover payable by entertainment and advertising taxpayers and the prescribed tax rate.
The construction fee rate of cultural undertakings is 3%
When does the obligation to pay the construction fee for cultural undertakings occur?
The time when the obligation to pay the construction fee for cultural undertakings occurs is the day when the payer receives the business income within the scope of the collection of the construction fee for cultural undertakings or obtains the voucher for claiming the business income.
Where to pay the construction fee for cultural undertakings?
The place where the obligation to pay the construction fee for cultural undertakings occurs is the place where the obligation to pay the business tax for the entertainment and advertising industries occurs, and the payer shall declare and pay it according to law.
Is it necessary to apply for a permit?
As long as the units and individuals who should pay and withhold the cultural undertakings construction fees, they need to fill in the Registration Form for Cultural Undertakings Construction Fees and apply to the competent tax authorities for the registration of cultural undertakings construction fees.
What is the payment period of cultural construction fee?
The payment period of cultural construction fee is the same as that of business tax.
Legal basis: Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Policy and Collection Management of Cultural Construction Fees in the Pilot Project of Changing Business Tax to Value-added Tax.
Advertising media units and outdoor advertising business units that provide advertising services within the territory of People's Republic of China (PRC) shall pay cultural undertakings construction fees in accordance with the provisions of this Notice.