According to Article 7 of the 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 [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 undertaking construction fees.

According to Article 3 of 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), the payer who fails to reach the VAT threshold shall be exempted from cultural undertaking construction fees.

From July 1 day, 2065438 to February 3 1 day, 2024, the construction fee of cultural undertakings affiliated to the central government will be reduced by 50% of the amount payable by the payer; 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.

From July 1 day, 2065438 to February 3 1 day, 2024, within the scope of Shandong Province, the construction fee for cultural undertakings will be reduced by 50% of the amount payable by the payer.

For the above contents, please refer to Qingdao Taxation Bureau, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Policy Document-Hot Questions and Answers-Other.