The construction fee for cultural undertakings is an administrative fee set up in China to strengthen the construction of cultural undertakings. According to the regulations, the calculation method of the construction fee for cultural undertakings is as follows:
First of all, we need to understand the scope of the levy of the cultural undertaking construction fee. According to the regulations, the construction fee for cultural undertakings shall be paid by units and individuals that provide entertainment services and advertising services. Specifically, the units and individuals who levy cultural construction fees include: cinemas, theaters, video halls, amusement halls, song and dance halls, ** halls, Internet cafes, community cultural centers and other units and individuals that provide entertainment services;Television stations, radio stations, newspapers, magazines, network companies, and other units and individuals that provide advertising services.
Secondly, the calculation of the construction fee of cultural undertakings is based on the operating income of the unit. Specifically, the construction fee for cultural undertakings is calculated and paid at the rate of 3% to 5% of the operating income of the unit providing entertainment and advertising services. For individuals, the construction fee for cultural undertakings is calculated and paid at the rate of 3% to 5% of the taxable income of individual income tax.
The specific calculation formula is as follows:
Construction fee payable for cultural undertakings = operating income rate.
Among them, the operating income refers to the operating income of the unit that provides entertainment services and advertising services, and the rate refers to the tax rate of the construction fee of cultural undertakings. Rates may vary depending on the unit and individual.
In addition, it should be noted that some specific units and individuals, such as the families of revolutionary martyrs and the disabled, can be exempted from paying construction fees for cultural undertakings. In addition, for some non-profit cultural institutions and public welfare cultural enterprises, they can also apply for exemption or exemption of cultural undertaking construction fees in accordance with regulations.
In short, the construction fee for cultural undertakings is an administrative fee set up in China to strengthen the construction of cultural undertakings. We need to understand the scope of collection, calculation basis and calculation method, and pay the corresponding fees in a timely manner according to the regulations. At the same time, we also need to support the country's construction and development of cultural undertakings and make our own contribution to the cultural prosperity of our country.