The construction fee for cultural undertakings is a kind of fee collected from the advertising and entertainment industries in the State Council 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 3% of the sales obtained by providing VAT taxable services, and the State Taxation Bureau and the Local Taxation Bureau shall collect advertising service VAT and entertainment business tax respectively. The calculation formula is, payable amount = invoiced sales amount x3%.
Second, analyze the details
Invoiced sales refers to all tax-included prices and out-of-price expenses obtained by providing advertising services to taxpayers, after deducting tax-included advertising fees paid to advertising companies or publishers. Where the payer deducts the price, he shall obtain the special VAT invoice or other legal and valid documents stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), otherwise it shall not be deducted.
3. How much is the cultural industry tax?
1, value-added tax, the general taxpayer rate is 6%, and the small-scale taxpayer rate is 3% to 202 1. 12。 3 1 Yes1%;
2. Additional tax: urban construction tax is 7% in urban areas, 5% in county towns, other 1%, education fee is 3%, and local education fee is 2%;
3. The construction fee for cultural undertakings is 3%, which is levied together with the advertising service value-added tax and entertainment business tax;
4. Stamp duty: if it is a purchase and sale contract, the tax rate is three ten thousandths; If it is a processing contract, the tax rate is five ten thousandths; If it is a property lease contract, the tax rate is1;
5. Personal income tax, withholding and remitting personal income tax on employees' wages and salaries according to the tax rate of 3%-45%;
6. Corporate income tax, 25%.