After the tax-to-VAT reform, payers and withholding agents who pay cultural undertakings construction fees should handle payment registration with the competent tax authorities at the same time as they handle tax registration or tax withholding registration; Payers and withholding agents who have gone through tax registration or tax withholding registration but have not gone through payment registration should make up the payment after the issuance of the State Administration of Taxation Announcement No. 50 of 2012 and before the first declaration and payment of cultural undertakings construction fees. Registration; Payers and withholding agents who do not frequently have to pay cultural undertakings construction fees or who do not need to register for tax or tax withholding according to regulations should go through payment registration after the first payable behavior occurs.

The declaration of cultural undertakings construction fees shall be handled in accordance with the following regulations:

1. The time when the obligation to pay cultural undertakings construction fees occurs, the place of payment, and the payment period (the competent national tax authority shall determine the payment obligations according to the payment obligations) Except for the assessment of the amount of contributions payable by the individual), it is the same as the value-added tax. However, according to Article 3 of Caizong [2012] No. 96, individuals (including individual industrial and commercial households and other individuals) who are exempted from cultural undertaking construction fees may not. Declaration of cultural undertakings construction fees

2. The payer and withholding agent shall submit the "Cultural Undertakings Construction Fees Declaration Form" along with the value-added tax return form to the competent tax authority within the reporting period. "Cultural Undertaking Construction Fee Withholding and Payment Report Form" (hereinafter collectively referred to as the declaration form), the payment obligor and the withholding agent whose declaration data are collected electronically shall submit the paper media declaration form in accordance with the requirements of the provincial tax authorities.

3. When a payer calculates and pays cultural undertaking construction fees and is allowed to deduct relevant prices from all tax-included prices and extra-price fees obtained by providing relevant taxable services, the obligor shall also be required to obtain deduction items based on the lawful Complete the "List of Taxable Service Deduction Items" with valid vouchers and submit it to the competent tax authority along with the cultural undertaking construction fee declaration form.

Cultural undertaking construction fees are based on the amount of business tax paid by the payer in the entertainment industry and advertising industry. Calculate the amount payable based on the prescribed rates.

Calculation formula: Amount payable = turnover payable for entertainment and advertising business tax × 3%.