No matter what kind of media advertisements are placed, as long as the advertising/media enterprises meet the standards of ordinary taxpayers, they must declare and pay according to the regulations. A special case is that if an overseas enterprise provides advertising services to a domestic enterprise, the cost of cultural undertakings construction shall be borne by the enterprise providing advertising services. Reference information is as follows:

Charge basis

1. Advertising service

Payable amount = invoiced sales ×3%

Invoiced sales refers to the balance of all tax-included prices and out-of-price expenses obtained for providing advertising services for payment obligors, after deducting tax-included advertising fees paid to other advertising companies or publishers. Where the payer deducts the price, he shall obtain the special VAT invoice or other legal and valid documents stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), otherwise it shall not be deducted.

For example, after the restructuring of an advertising agency, the advertising revenue (including tax) for one month is 9 million yuan, and the advertising release fee (including tax) paid to a taxpayer is 5 million yuan, so its monthly sales amount is 4 million yuan (900-500 yuan), and the cultural undertaking construction fee payable is 6.5438+0.2 million yuan (400×3%).

2. Entertainment services

Payable amount = invoiced sales of entertainment services ×3%

The invoiced sales of entertainment services refer to all the tax-included prices and extra-price expenses obtained by providing entertainment services for taxpayers.

Exemption situation

Those who fail to reach the threshold of value-added tax shall be exempted from the construction fee for cultural undertakings.

Taxable services provided by enterprises and non-enterprise units whose monthly sales of small-scale VAT taxpayers are less than 20,000 yuan (60,000 yuan paid quarterly) shall be exempted from cultural undertakings construction fees.

On June+10/October 1 2065438, February 3 1 20 17, the number of taxpayers who pay taxes on a monthly basis and quarterly basis does not exceed 30,000 yuan (inclusive).