1. Change "18 =10-13" in column18 to "18 =10× (/kloc-)

2. "II. Contents of column" Current payable (refund) amount "in 18. The "Notes on Filling in Relevant Columns" in the "Declaration Form for Cultural Construction Fees" is revised to "Reflect the amount that should be paid or refunded in this period. Calculation formula: 18 = 65438+ "

Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Collection and Management of Some Government Funds (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 No.24).

For example, Xiamen QQ Advertising Co., Ltd. belongs to a local unit. In July, it provided advertising services and earned 250,000 yuan. At the same time, another cultural company is required to publish an advertisement and pay150,000 yuan to obtain a special VAT invoice. At the beginning, there was no deduction of project funds and no advance payment.

Analysis: According to Article 3 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Policy and Collection Management of Cultural Undertaking Construction Fees in the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.25), "The unit that pays cultural undertaking construction fees (hereinafter referred to as the payer) shall calculate the tax payable according to the sales received and the rate of 3% obtained by providing advertising services, and the calculation formula is as follows:

Payable amount = invoiced sales ×3%

Invoiced sales refers to the balance of all tax-included prices and out-of-price expenses obtained by providing advertising services for paying obligors, after deducting tax-included advertising fees paid to other advertising companies or publishers.

Where the payer deducts the price, he shall obtain the special VAT invoice or other legal and valid vouchers specified by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), otherwise it shall not be deducted. "

Then the amount of cultural construction fee that QQ Advertising Co., Ltd. should pay = (250000-150000) × 3% = 3000 yuan.

According to the newly revised formula, the payable (refund) fee in column 18 = payable amount ×( 1- reduction ratio)-prepaid fee in this period = 3000× (1-50%)-0 =1500 yuan.

Declaration steps

The online declaration process of cultural construction fee is as follows:

1. Log in to the electronic tax bureau, enter the tax declaration interface, and select the comprehensive declaration of cultural undertakings construction fees. It should be noted here that to declare the construction fee for cultural undertakings, you must first declare the value-added tax.

2. After clicking the option of cultural undertaking construction fee, you need to fill in the Schedule of Cultural undertaking construction fee declaration form 1, and fill in the relevant prices obtained in the current period that can be deducted from the billing income according to regulations, and then save them.

3. Save the attached table 1 and enter the interface of "Cultural Construction Expense Declaration Form". After filling it out and saving it, you will be prompted whether to declare it immediately. If you confirm, click Next and save. That's all.

Under what circumstances can the construction fee for cultural undertakings be exempted?

(1) According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Policy and Collection Management of Cultural Undertaking Construction Fees in the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.25), the taxable services provided by enterprises and non-enterprise units with monthly sales of small-scale VAT taxpayers below 20,000 yuan (paying 60,000 yuan quarterly) are exempted from cultural undertaking construction fees.

(2) According to the Supplementary Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Policy and Collection Management of Cultural Undertaking Construction Fees in the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.60), those who fail to reach the VAT threshold shall be exempted from cultural undertaking construction fees.

(3) According to the Notice of Shandong Provincial Department of Finance on Forwarding the Notice of the Ministry of Finance on Adjusting Relevant Policies of Some Government Funds (Lu Caishui [20 19] 19), from July 2065 438+09 to February 365438, 2024.

(4) According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Support Policies for Films and Other Industries (Announcement No.25 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2020), the construction fee for cultural undertakings will be exempted from 1 in October 2020 to 1 in February 2020.

The content of this paper mainly focuses on "How to fill in the declared items in the cultural construction fee declaration form?" When we declare the cultural construction fee, we must declare the value-added tax in the tax bureau first, and then we can fill in the declaration form of cultural construction fee. If you want to operate more quickly and conveniently, I suggest you declare the cultural construction fee online.