How to fill in the cultural construction fee of advertising company? How to declare?

If an advertising company provides advertising services, the amount payable shall be calculated at 3% of the sales. How to fill in the cultural construction fee of advertising company? How to declare? In view of the above problems, this paper will give a detailed answer.

How to fill in the cultural construction fee of advertising company?

According to Article 3 of the Notice of the Ministry of Finance of People's Republic of China (PRC), 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 Value-added Tax (Caishui [2016] No.25), the unit paying cultural construction fees shall calculate the tax payable according to the invoiced sales and the rate of 3% obtained by providing advertising services, and the applicable calculation formula is "tax payable = invoiced sales ×3%".

Taxable sales refers to all the tax-included prices and extra-price expenses paid to the obligor for providing advertising services, after deducting the tax-included advertising expenses paid to other advertising companies or publishers.

Without obtaining the special VAT invoice or other legal and valid documents stipulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, the payer shall not deduct the price.

How to declare the construction fee for cultural undertakings?

Take Xiamen as an example to illustrate:

To declare the construction fee for cultural undertakings, the specific process is as follows:

1. Log in to the Electronic Taxation Bureau first-enter the interface of tax declaration-click "Cultural Construction Fee" in "Comprehensive Declaration";

The premise of declaring the construction fee for cultural undertakings: completing the declaration of value-added tax.

2. After selecting "cultural undertaking construction fee", fill in the Schedule of Cultural undertaking construction fee declaration form 1, and fill in the relevant price obtained in the current period that can be deducted from the billing income according to regulations;

3. Save the attached table 1—— Enter the interface for filling in the declaration form of cultural construction expenses —— Save it after filling it out —— the "Save" prompt pops up —— Save it after confirmation —— indicating that the declaration form has been updated successfully.

Brief introduction to the construction fee of cultural undertakings

The construction fee for cultural undertakings refers to a fee collected from the advertising and entertainment industries in the State Council to further improve cultural and economic policies and expand investment channels for cultural undertakings. According to the Notice of the Ministry of Finance on Adjusting Relevant Policies of Some Government Funds (Cai Shui [] No.46), from July 1 day to February 3 1 day, 2024, the construction fee for cultural undertakings can be levied by half.