Why should we pay the cultural construction tax on the property fee invoice?

The property invoice issued is a service industry and needs to pay cultural construction tax. The construction fee for cultural undertakings is a kind of fee levied by the State Council on advertising, services and entertainment industries in order to further improve cultural and economic policies and expand investment channels for cultural undertakings. Units and individuals that pay the construction fees for cultural undertakings shall calculate the tax payable according to the tax rate of 3% of the sales obtained by providing VAT taxable services. The property belongs to the service industry, and it is required to pay the cultural construction fee according to the regulations. The tax paid shall be collected by the tax bureau at the time of collecting advertising, service industry value-added tax and entertainment business tax.