Does the advertising design service pay for the construction of cultural undertakings?
Advertising design services do not need to pay cultural construction fees.
According to the Notice of the Ministry of Finance of 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 VAT (Cai Shui [20 1 6] No.25),1. 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.
According to annex 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), advertising service refers to services provided to customers in the form of books, newspapers, radio, television, movies, slides, road signs, posters, windows, neon lights, light boxes and the Internet. Including advertising agencies and advertising, broadcasting, publicity, display, etc.
Design service refers to the business activities that convey plans, schemes and creativity in the form of words, languages, pictures, sounds and vision. It mainly includes industrial design, engineering design, fashion design, graphic design, animation design, online game design, internal management design, commercial operation design, supply chain design, modeling design, environmental design, packaging design, website design, advertising design, creative planning, printing and so on.
Advertising design service belongs to the category of design service rather than advertising service, so advertising design service does not need to pay cultural construction fee.
What subject does the advertising design fee belong to?
Advertising design fees paid by general enterprises should be included in the sales account, and the following accounting treatment should be done:
Debit: sales expenses-advertising expenses
Taxes payable-VAT payable (input tax)
Loans: bank deposits, etc.
If it is the design fee income obtained by the advertising company itself, do the following accounting treatment:
Borrow: bank deposits, etc.
Loan: income from main business
Taxes payable-VAT payable (output tax)
Related knowledge of cultural undertakings construction fees
The construction fee for cultural undertakings is a kind of fee collected from the advertising and entertainment industries in the State Council in order to further improve cultural and economic policies and expand investment channels for cultural undertakings. For projects belonging to advertising service and entertainment industry, cultural construction fees shall be paid according to regulations, including advertising agency and advertising release, broadcasting, publicity and display (excluding advertising design income, advertising planning income, advertising consulting income and advertising production income, etc.). ); Karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling and entertainment (including shooting, hunting, horse racing, game machines, bungee jumping, go-karting, hot air balloons, parachutes, archery and darts).
Units that pay the construction fee for cultural undertakings shall calculate the payable amount according to the 3% rate of the paid sales and the provision of advertising services.
More recommendations: summary of the latest preferential policies for cultural construction fees