Current location - Trademark Inquiry Complete Network - Tian Tian Fund - Preferential tax policies for cultural undertakings construction fees
Preferential tax policies for cultural undertakings construction fees
On April 26th, 20 19, the Ministry of Finance issued the Notice on Adjusting Relevant Policies of Some Government Funds (Caishui _20 19_46, hereinafter referred to as the Notice), stipulating that the period from July 20th19 to February 2024 is 18 years. For the construction fees of cultural undertakings belonging to local income, the financial departments of the provinces (autonomous regions and municipalities) and the Propaganda Department of the Party Committee can be reduced or exempted within 50% of the payable amount in combination with the local economic development level and the development of propaganda and ideological and cultural undertakings. On June 24th, 20 19, State Taxation Administration of The People's Republic of China issued the Announcement on Adjusting the Collection and Management of Some Government Funds (No.24 of 20 19), which improved the instructions for reporting the declaration form of cultural construction fees, simplified the handling of preferential policies, and enabled payers to enjoy the preferential policies stipulated in the Notice when reporting.

Paragraph 1 of Article 7 of Caishui [2065438+06] No.25: "Taxable services provided by enterprises and non-enterprise units whose monthly sales of small-scale VAT taxpayers do not exceed 20,000 yuan (paying 60,000 yuan quarterly) shall be exempted from cultural undertakings construction fees. 1. Land for cultural projects has been reduced or exempted.

During the service, in view of the fact that the enterprise has both temple land and barren hills and woodlands, according to the Provisional Regulations on Urban Land Use Tax, the land occupied by religious temples, parks and places of interest is exempted from land use tax, and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the relevant policies of urban land use tax covering barren hills, woodlands and lakes within the enterprise scope.

(Caishui [20 14] 1No.) "The number of barren hills, woodlands and lakes occupied by enterprises that have been exempted from urban land use tax according to regulations ranges from 20 14 10 to 20 15 12.

2, cultural institutions "restructuring concessions" can continue to enjoy.

Nanjing Confederation Cable Radio and Television Information Industry Co., Ltd. was originally a subordinate institution funded by Nanjing Radio and Television Bureau. The company was restructured into a limited company in 2009, mainly engaged in cultural industry projects such as broadcasting, television, cable and wireless, and won many technical research achievements and national, provincial and municipal scientific and technological progress awards.