Q：
|
My unit is the advertising company within the territory, whether to provide advertising service to need pay culture enterprise construction cost?
|
A：
|
Advertising media units and outdoor advertising operation units providing advertising services within the territory of the People's Republic of China shall pay cultural undertakings construction fees.
|
Q：
|
Our company provides advertising services, calculate whether the cost of cultural construction can be deducted from the advertising fee paid to other advertising companies?
|
A：
|
After obtaining the special VAT invoice or other legal and valid certificates stipulated by the State Administration of Taxation, the obligatory payer may deduct the advertisement publishing fees including tax paid to other advertising companies or advertising publishers.
|
Q：
|
Overseas advertising media units provide advertising services for our company in China, but they do not have business offices in China. Does our company need to withhold and pay the construction fees for cultural undertakings?
|
A：
|
Where advertising media units and outdoor advertising operating units outside the Territory of the People's Republic of China provide advertising services within the territory of China but do not have operating offices within the territory of China, the receiving party of advertising services shall be the withholding agent of the construction fee for cultural undertakings.
|
Q：
|
What circumstance can enjoy the preferential treatment that exempts construction cost of cultural undertaking?
|
|
A：
|
The following circumstances can enjoy the exemption of cultural enterprise construction costs.
-
The taxable services provided by enterprises and non-enterprise units for small-scale VAT payers whose monthly sales are less than 20,000 yuan (60,000 yuan for quarterly tax payment).
-
Taxpayers who do not reach the VAT threshold.
-
From January 1, 2020 to December 31, 2021, construction fees for cultural undertakings will be exempted.
|
Q：
|
What procedures do we need to go through to enjoy the policy of cultural enterprise construction fee exemption in 2021?
|
A：
|
The obligatory payer can enjoy the policy of cultural enterprise construction fee exemption through on-site declaration at the tax service hall or self-declaration by the electronic tax Bureau, without submitting proof materials. The cultural enterprise construction fee will be exempted automatically after the tax payment is completed in 2021.
|
FAQ
