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第一条 为了规范文化事业建设费的征收管理,促进社会主义文化事业的健康发展,制定本办法。 第二条 在中华人民共和国境内依照《中华人民共和国营业税暂行条例》的规定缴纳娱乐业、广告业营业税的单位和个人,为文化事业建设费的缴纳义务人(以下简称缴费人),应当依照本办法的规定缴纳文化事业建设费。 第三条 文化事业建设费的费率为3％。 文化事业建设费费率的调整由国务院决定。 第四条 文化事业建设费按缴费人应当缴纳娱乐业、广告业营业税的营业额和规定的费率计算应缴费额。计算公式: 应缴费额=应纳娱乐业、广告业营业税的营业额X3％。 第五条 文化事业建设费由地方税务局在征收娱乐业、广告业营业税时一并征收。 第六条 文化事业建设费的缴费义务发生时间,为缴费人收讫营业收入款项或者取得索取营业收入款项凭证的当天。 第七条 文化事业建设费的缴纳期限与缴费人缴纳营业税的期限相同,或者由主管税务机关根据缴费人应缴费额的大小核定。 第八条 缴费人应当在提供娱乐业、广告业劳务的发生地,向发生地的主管税务机关申
Article 1 These Measures are formulated in order to regulate the collection and administration of cultural undertaking construction fees and promote the healthy development of socialist cultural undertakings. Article 2 Units and individuals that pay commercial entertainment tax and advertising tax in accordance with the Provisional Regulations of Business Tax of the People’s Republic of China within the territory of the People’s Republic of China shall pay the obligors (hereinafter referred to as contributors) for the construction of cultural undertakings in accordance with this The provisions of the method to pay for the construction of cultural undertakings. The third cultural construction fee rate of 3%. The adjustment of cultural undertaking construction fee rates shall be decided by the State Council. Article 4 The expenses for the construction of cultural undertakings shall be calculated according to the turnover that the contributors shall pay for the entertainment business and the advertising business sales tax and the prescribed rates. Calculation formula: Fee payable = Entertainment entertainment, advertising business turnover of X3%. Article 5 Construction costs for cultural undertakings shall be levied by the local taxation department in the collection of sales tax of entertainment industry and advertising industry. Article 6 The obligation of paying the construction cost of cultural undertakings shall be the day when the contributors receive the receipts of operating income or obtain the vouchers for the receipts of operating income. Article 7 The period of payment for the construction cost of cultural undertakings shall be the same as the period for payment of business tax by the contributor, or shall be approved by the competent taxation authority on the basis of the amount payable by the contributors. Article 8 The contributors shall, at the place where the provision of entertainment and advertising services is provided, apply to the competent tax authority in the place where they are located