The tax basis of cultural construction tax is mainly the balance after deducting the tax-included advertising fees paid to other advertising companies or publishers from all the extra-tax expenses obtained by taxpayers in providing advertising services. As the tax basis of cultural construction tax, this balance is the base for taxpayers to pay taxes according to a certain proportion.
First, the concept and purpose of cultural construction tax
Cultural undertaking construction tax is a tax levied on advertising service industry, and its main purpose is to support and develop China's cultural undertakings. By collecting this tax, we can effectively promote the healthy development of the advertising industry, improve the quality and level of advertising services, and then promote the prosperity of the cultural industry.
Second, the determination of tax basis
When calculating the cultural construction tax, we need to determine the tax basis first. According to the relevant regulations, the tax basis is mainly all the extra-tax expenses obtained by taxpayers in providing advertising services. This includes the basic expenses, additional expenses and other related expenses of advertising services.
However, not all tax-included prices and out-of-price expenses need to be included in tax basis. In the calculation process, it is necessary to subtract the tax-included advertising fees paid to other advertising companies or publishers. This is because these expenses are the costs incurred by taxpayers in the process of providing advertising services, and should not be used as a tax basis for repeated taxation.
Third, the calculation method and proportion
After determining the tax basis, the cultural construction tax payable can be calculated according to the prescribed proportion. The specific proportion depends on the national tax policy and may be adjusted according to factors such as industry and region. Taxpayers need to pay taxes in full and on time according to the requirements of tax authorities.
Four. Precautions and compliance requirements
When paying cultural undertakings tax, taxpayers need to pay attention to comply with relevant tax regulations and policy requirements. It is necessary to ensure that the advertising services provided are true and legal, and there shall be no illegal acts such as false reporting or concealment. At the same time, it is necessary to keep relevant vouchers and materials for the tax authorities to check.
To sum up:
The tax basis of cultural construction tax is not all tax-included prices, but all tax-included prices and extra-price expenses obtained by taxpayers in providing advertising services, after deducting tax-included advertising fees paid to other advertising companies or publishers. Taxpayers need to abide by relevant tax laws and policies when calculating and paying taxes to ensure compliance.
Legal basis:
People's Republic of China (PRC) value-added tax law
Article 6 provides that:
Except as provided in Items (4) and (5) of this Article, the tax rate for selling goods or processing, repairing and repairing services and importing goods is 16%.
Interim Measures of People's Republic of China (PRC) Municipality on the Administration of Collection of Cultural Construction Fees
Article 7 provides that:
The construction fee for cultural undertakings shall be calculated according to the turnover of business tax payable by entertainment and advertising taxpayers and the prescribed tax rate. Calculation formula: tax payable = business tax turnover payable by entertainment industry and advertising industry ×3%.