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财税[2016]60号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:为促进文化事业发展,现就全面推开营业税改征增值税试点(以下简称营改增)后娱乐服务征收文化事业建设费有关事项补充通知如下:一、在中华人民共和国境内提供娱乐服务的单位和个人(以下称缴纳义务人),应按照本通知以及《财政部国家税务总局关于营业税改征增值税试点有关文化事业建设费政策及征收管理问题的通知》(财税[2016]25号)的规定缴纳文化事业建设费。
Finance and Tax Bureau (Bureau), State Administration of Taxation and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Government Finance (2016) No. 60 In order to promote the development of cultural undertakings, the Pilot Business Tax Reform and VAT Levy (Pilot) (Hereinafter referred to as the obligatory obligor) shall, in accordance with this circular as well as the “State Administration of Taxation of the Ministry of Finance of the People’s Republic of China On the business tax reform and pilot value-added tax on the cultural industry construction fee policy and collection management issues notice ”(Cai Shui [2016] No. 25) to pay for the construction of cultural projects.