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第一条(目的和依据) 为了多渠道筹措文化教育事业建设资金,加快本市文化教育事业的发展,根据国务院《关于进一步完善文化经济政策的若干规定》,结合本市实际情况,制定本办法。 第二条(征收范围) 凡在本市行政区域内从事娱乐业、广告业经营的单位和个人(以下统称经营单位),均须按照本办法的规定缴纳文化教育事业建设费。 第三条(征收管理部门) 市财政部门负责文化教育事业建设费的征
Article 1 (Purpose and Basis) In accordance with the State Council’s “Several Provisions on Further Perfecting Cultural and Economic Policies,” in order to raise funding for cultural and educational undertakings through various channels and speed up the development of cultural and educational undertakings in this Municipality, these Measures are formulated in light of the actual conditions of the Municipality . Article 2 (Scope of Expropriation) Units and individuals engaged in the entertainment industry and advertising industry (hereinafter collectively referred to as “business units”) in the administrative area of this Municipality shall pay construction and cultural and educational undertakings in accordance with the present Measures. Article 3 (Levy Management Department) The municipal finance department is responsible for the collection of cultural and educational undertakings