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各省、自治区、直辖币、计划单列币地方税务局：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山、法》（财税率「1997］95号，以下简称刃、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。依照刃、法规定，在中华人民共和国境内缴纳娱乐业、广告业营业
Provinces, autonomous regions and municipalities directly under the central bank, planning individual currency Local tax authorities: the Ministry of Finance, the State Administration of Taxation formulated the “Provisional Measures for the Administration of the Collection and Construction of Cultural Activities” (Cai Shui Shui [1997] No. 95, hereinafter referred to as " It was approved by the State Council on June 17, 1997 and promulgated on July 7, 1997. According to the provisions of the edict and the law, entertainment business and advertising business are to be paid within the territory of the People’s Republic of China