The Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Support Policies for Film and Other Industries (State Taxation Administration of The People's Republic of China Announcement No.25, 2020 of the Ministry of Finance) stipulates that the construction fee for cultural undertakings will be exempted from 1 in October 2020 to 1 in February 2020.

Notice of the Ministry of Finance on Adjusting Relevant Policies of Some Government Funds (Cai Shui [20 19] No.46) stipulates that from July 20 1 9 to February 3 1 2024, the construction fee of cultural undertakings belonging to the central government will be paid at 50%. For the construction fees of cultural undertakings belonging to local income, the financial departments of the provinces (autonomous regions and municipalities) and the Propaganda Department of the Party Committee can be reduced or exempted within 50% of the payable amount in combination with the local economic development level and the development of propaganda and ideological and cultural undertakings.

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 Undertaking Construction Fees in the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.60) stipulates that those who fail to reach the VAT threshold shall be exempted from cultural undertaking construction fees.

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Policy and Collection Management of Cultural Construction Fees in the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.25), the taxable services provided by enterprises and non-enterprise units with monthly sales of small-scale VAT taxpayers below 20,000 yuan (paying 60,000 yuan quarterly) are exempted from cultural construction fees.

According to the announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China (202 1 No.7), the exemption scope of cultural undertakings construction fee is extended to 202 1, 12 and 31; Second, according to the provisions of Caishui Document [20 19] No.46, the construction fee for cultural undertakings will be halved from 20 1 July 91to 3 1 February 2024.