Remember that as early as 2020, the State Ministry of Taxation and Ministry of Finance issued a 2020 No. 25, from January 1, 2020 to December 31, 2020, exempted from the construction fee for cultural undertakings, and later due to the expansion of the epidemic, followed by the Ministry of Finance and the General Administration of Taxation Announcement No. 7 of 2021 to continue to implement the response to the epidemic of some of the tax preferential policies on the cultural undertakings to build the fee for the implementation period extended to December 2021. The implementation period was extended to December 31, 2021, to 22 years, the cultural construction fee in the end exempted from levy ah?
Then what is the cultural construction fee, in fact, not all businesses are involved. Simply put, this fee is a governmental fund from 1997 for the advertising and entertainment industry, and is collected by the tax authorities. Let's talk about what businesses are involved in the Cultural Utilities Construction Fee. First of all, tips, cultural construction fee whether you are small-scale taxpayers or general taxpayers may be involved, he is to look at the scope of your levy is not to look at is not small and micro, this is exempted from the cultural construction fee of the judgment is not the same, we will say later. First of all, according to the Caixa 2016 No. 25, "providing advertising services" advertising media units and outdoor advertising business units; No. 60, "providing entertainment services" units and individuals. So here the scope of the advertising service industry does not include natural persons, while the entertainment service industry this natural person is included. This is the reason why the two announcements are written separately. And the scope of the cultural construction fee payment is actually very clear, he is based on the Caixin 2016 No. 36 of the "sale of services, intangibles, real estate notes" in the advertising services, entertainment services to judge the scope. The scope involved in their own look at the picture below, I will not repeat here.It is estimated that looking at the scope of this, everyone's head must be messed up inside, in order to avoid some confusion, I list some of the cases that do not need to pay the construction costs of cultural undertakings, including, but not limited to, those listed below, for reference only: advertising production, if the actual form of marketing and promotion services is an exhibition service, the provision of conference services; accounting for advertising design alone (advertising design and advertising services mixed) and advertising design is not separately accounted for except); the provision of tourism services; advertising creative planning; separate accounting for advertising installation (advertising installation and advertising services mixed sales and advertising installation is not separately accounted for except); celebrity promotional endorsements (webcasting is the provision of broadcasting film and television services, if it is a live with goods, then do not levy; if it is a live advertising and entertainment, you need to levy); countryside performances or store celebration The performance; advertising consulting; advertising products of the printing and tanning; advertising planning.
After the scope, let's look at what concessions, according to Caixin 2016 No. 25, Article VII, VAT small-scale taxpayers in the monthly sales of not more than 20,000 yuan (quarterly tax 60,000 yuan) enterprises and non-enterprise units to provide taxable services, exempted from levying the construction fee for cultural undertakings; as well as the Caixin 2016 No. 60, did not reach the starting point of the value-added tax payment obligations, exempted from levying the construction fee for cultural undertakings. Cultural Utility Construction Fee. Here the exemption, must be small-scale taxpayers, general taxpayers are not exempt. There is also a provision according to the CaiShui2019 No. 46 stipulates that from July 1, 2019 to December 31, 2024, the central-owned enterprises and institutions to halve the levy of the construction fee for cultural undertakings, and authorize the provinces (autonomous regions and municipalities) in the 50% range of the local enterprises and institutions and individuals to reduce the levy of this fee. So far, the current implementation of the above provisions, the document of the 2022 cultural construction fee has not yet been issued. After the concessions, let's talk about how to calculate the amount of fees payable for cultural services. In fact, the formula is very simple, that is, billing sales multiplied by 3%, here is the attention of the caliber of the sales problem: First, billing sales is to obtain all the tax-inclusive price and out-of-priced expenses, not with the data on the income of the accounts, which is different from the value-added tax returns to calculate the sales, where sales are tax-inclusive price. Secondly, if the unit providing advertising services obtains the legal deduction certificate, it can be levied on the difference, that is to say, it can be subtracted from the balance of the "tax-inclusive" advertisement publishing fee paid to other advertising companies or advertisement publishers. Here you also need to remember that the entertainment industry can not be differential taxation. Let's take an example to deepen the understanding of the above: said A company is a general taxpayer, in August last year, completed a 1 million advertising business, and issued a special invoice for VAT, paid to the advertisers that month, the B company release fee of 300,000, to give the invoice with the invoices is a special ticket, paid to the C company release fee is obtained by the general invoice of 50,000, asked the A company how to calculate the value-added tax and the construction fee for the cultural enterprise? Construction costs? Analyze the answer process: A company issued a VAT invoice, related to the advertising business, the VAT rate of 6%, then the VAT sales tax should be 1 million divided by 1.06 times 6% equals 56603.77 yuan. The input tax from Company B is 300,000 divided by 1.06 times 6% Deng Yi 16,981.13 Yuan. Acquired from the B company is the VAT invoice invoice can not be deducted, so A company this month payable VAT for 56603.77 minus 16981.13 is equal to 39622.64 yuan. Then how to calculate the construction cost of cultural undertakings? Analysis is as follows:A company this month advertising revenue without adding taxes totaling 1 million, obtaining advertising publishers B and C companies were price tax total of 300,000 and 50,000, then our billable sales is 100 minus 30 minus 5 equals 65, the payable cultural undertakings construction fee is 650,000 multiplied by 3% equals 19,500,000 yuan. Then according to the preferential policies of Cai Shui 2019 No. 46, assuming that the central and local attribution is 50%, then the actual current amount of fees should be supplemented for 1.95 million multiplied by 50% multiplied by (1 minus 50%) + 1.95 million multiplied by 50% multiplied by (1 minus 50%), here why do you have to calculate this way, 50% is the proportion of the levy reduction, and then each accounted for 50% of the meaning of the word. We only need to pay 50% of the fee, of course, this calculation, you declare when the system will be directly calculated, the specific reaction in the statement of the 18th line, the specific formula: 18 = 10 × attributable to the proportion of central revenue × (1-50%) + 10 × attributable to the proportion of local revenue × (1 - attributable to the proportion of local revenue reduction) - 13 lines of the current advance payment. Of course, if you are poorly taxed, then you need to obtain deductions according to the valid vouchers to fill out the "list of deductions for taxable services", as a return attached information, in the declaration of the need to report at the same time. The specific fill in the following, I will not be specific, you can pause if you watch the video version, you can also find the text link, so it will be more straight view.As for the cultural construction fee entry, in the calculation of the due time, counted in the borrowing: taxes and surcharges, credit: tax payable - payable cultural construction fee; in the actual payment, borrowing: tax payable - payable cultural construction fee, credit: bank deposits on it.
In addition, for the invoice above I also want to _ long-winded a few words, the above example is about a single advertising business, then the practice, the business contains design, production, installation, assumptions and he in the design of the components accounted for a small, then according to the General Administration of Announcement No. 11 of 2017, belonging to the sale of self-produced goods at the same time to provide installation services, should be separately accounted for the sales of production and installation services, respectively, and the tax rates or levies are different. Apply different tax rates or collection rates, so it is a combination of sales and installation, the invoice should be issued in two lines, the first line is issued * metal products * billboard production, the tax rate of 13% (or collection rate of 3%), and the second line is issued * construction services * billboard installation, the tax rate of 9% (or collection rate of 3%). If the proportion of design is very large, such as engineering design, is a mixture of design services and installation services, from the main business, according to the design services to pay VAT, the tax rate of 6% (or collection rate of 3%), you learn to waste it? Finally, in the generalization of the above mentioned a few key listing: 1, advertising planning, design, production, consulting, conferences and exhibitions, advertising products, printing and sunshine do not need to pay the construction fee for cultural undertakings. 2. Literary performances, cultural activities, sports performances, tourism companies should be organized at the request of tourists to arrange recreational services are not entertainment services, does not belong to the scope of the levy of cultural construction fees. 3. Advertising services are levied on a differential basis, and entertainment services are levied on a full basis. 4. Advertising services do not include individuals in the scope of the levy, while entertainment services include.