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国税函［１９９９］３５３号根据财政部、国家税务总局《关于印发〈文化事业建设费征收管理暂行办法〉的通知》（财税字［１９９７］９５号）第二条的规定，凡缴纳娱乐业、广告业税的单位和个人，为文化事业建设费的缴费人。广告代理是经营者承诺为他人的商品或劳务作宣传的行?
Guoshuihan [1999] No. 353 Pursuant to the provisions of Article 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Interim Measures for the Collection and Management of Cultural Activities (Cai Shui Zi [1997] No.95) Advertising tax units and individuals for the construction of cultural undertakings contributors. Advertising agency is the operator promises to others for the promotion of goods or services?