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Circular of the Ministry of Finance and the State Administration of Taxation on Imposing the Construction Fee for Cultural Undertakings on Enterprises with Foreign Investment, Foreign Enterprises and Foreign Individuals
[Effective]
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财政部、国家税务总局关于对外商投资企业外国企业和外籍个人征收文化事业建设费问题的通知
[现行有效]
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【法宝引证码】
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| Circular of the Ministry of Finance and the State Administration of Taxation on Imposing the Construction Fee for Cultural Undertakings on Enterprises with Foreign Investment, Foreign Enterprises and Foreign Individuals | | 财政部、国家税务总局关于对外商投资企业 外国企业和外籍个人征收文化事业建设费问题的通知 |
| (January 22, 1998 CaiShuiZi [1998] No. 14) | | （１９９８年１月２２日 财税字［１９９８］１４号） |
Interim Measures for the Administration of Levying the Construction Fee for Cultural Undertakings stipulated by the Ministry of Finance and the State Administration of Taxation (CaiShuiZi [1997] No.95, hereinafter referred to as Measures) has been approved on June 17, 1997 by the State Council and promulgated for the implementation on July 7, 1997. It prescribes in the Measures that the enterprises and individuals paying the sales tax of show business and advertising should be the obligors of the construction fee for cultural undertakings. According to this, the enterprises with foreign investment, foreign enterprises and foreign individuals with above-mentioned obligation to pay tax should pay the construction fee for cultural undertakings.
．．．．．． | | 各省、自治区、直辖市、计划单列市地方税务局：财政部、国家税务总局制定的《文化事业建设费征收管理暂行办法》（财税字［１９９７］９５号，以下简称办法）已于１９９７年６月１７日经国务院批准，１９９７年７月７日发布施行。依照办法规定，在中华人民共和国境内缴纳娱乐业、广告业营业税的单位和个人，为文化事业建设费的缴纳义务人。据此，具有上述纳税义务的外商投资企业、外国企业和外籍个人，应当依照办法缴纳文化事业建设费。
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