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财综[2013]102号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局:为了减轻小微企业等纳税人负担,现就文化事业建设费征收有关事项通知如下:对从事娱乐业的营业税纳税人中,月营业额不超过2万元的单位和个人,免征文化事业建设费。除上述规定以外的营业税纳税人,仍按照《财政部国家税务总局关于印发<文化事业建设费征收管理暂行办法>的通知》(财税字〔1997〕95号)的规定征收文化事业建设费。本通知自2013年8月1日起施行。此前已作处理的,不再调整;未作处理的,按本规定执行。
Finance Bureau (Bureau) of All Provinces, Autonomous Regions, Municipalities directly Under the Central Government, and Cities with Separate Plans of Planning [2013] No. 102 To Reduce the Burden of Taxpayers such as Small and Micro Enterprises, the following is hereby notified on relevant matters concerning the collection of cultural construction fees: Entertainment business taxpayers, the monthly turnover of not more than 2 million units and individuals, exempt from cultural undertaking construction fee. Business tax taxpayers other than the above shall still charge for the construction of cultural undertakings in accordance with the “Circular of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of Construction Charges for Cultural Activities” (Cai Shui Zi [1997] No. 95). This notice shall come into force on August 1, 2013. Previously handled, no longer adjusted; not processed, in accordance with the provisions of the implementation.