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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。R此，?
Interim Measures for the Administration of Collection and Construction Charges for Cultural Activities (Cai Shui Zi [1997] No. 95, hereinafter referred to as Measures) formulated by the Ministry of Finance and the State Administration of Taxation were approved by the State Council on June 17, 1997 and released on July 7, 1997 Execution. Pursuant to the Measures, units and individuals that pay commercial entertainment tax and advertising tax in the territory of the People’s Republic of China shall pay obligors for the construction of cultural undertakings. R this?